... 04 03 2021 15 09 2021 27 10 2021 07 11 2021 Budgets Balanced Scorecard Public service Embedded agency Situated rationality Management control change Burns and Scapens (2000 , p. 3) wrote “whether management accounting has not changed, has changed, or should...

...Tharusha N. Gooneratne; Zahirul Hoque Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study...

... issues were integrated onto a balanced scorecard (BSC). Design/methodology/approach The paper utilizes both qualitative and longitudinal case study approaches. Semi‐structured interviews are the main source of empirical data; these were conducted by both researchers. Findings The forces driving...

... intensive firms and network service firms and then examines how these contingencies impact Simons’ (1995) Levers of Control and Kaplan and Norton’s (1996) Balanced Scorecard. We find that whilst each lever/perspective is still relevant for each value creation logic, the relative importance and thus...