Chapter 2 Do the Motives for Adoption of the Balanced Scorecard Affect its Development and Use?

IF 1.3 4区计算机科学 Q4 AUTOMATION & CONTROL SYSTEMS

Measurement & Control Pub Date : 2018-08-21 DOI:10.1108/S1479-351220180000033002

Paula van Veen-Dirks, Anne M Lillis

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引用次数: 1

Abstract

Abstract This study examines the relationship between the motives for balanced scorecard (BSC) adoption and the development and use of the BSC. We expect that a stronger focus on economic adoption motives is associated with full development of the BSC and its integration into the performance measurement and control systems of the firm. In contrast, we expect that a higher focus on legitimacy as a motive for adoption leads to loose coupling of the BSC with the control systems of the firm. We expect legitimacy as a catalyst to BSC adoption leads to a lower level of BSC development and use, which enables the organization to keep the environment satisfied, but does not influence processes within the organization. The data are obtained from a web-based survey with 88 useful responses of firms indicating that they use the BSC. The study investigates the relationship between the motives for BSC adoption (economic and legitimacy) and the development and use of the BSC. The results provide evidence for the hypothesis that economic motives for adoption positively affect the development of the BSC. In addition, the results partially support the hypothesis that legitimacy motives negatively affect the use of the BSC. When legitimacy comes via the mechanism of mimetic isomorphism, it has a negative effect on use of the BSC. Surprisingly, however, legitimacy has a positive effect on use when it comes via the mechanism of normative isomorphism.

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第二章采用平衡计分卡的动机是否影响其发展和使用?

摘要本研究探讨了采用平衡计分卡的动机与平衡计分卡的发展和使用之间的关系。我们预计，与平衡记分卡的全面发展及其与公司绩效衡量和控制系统的整合相关的，是对经济采用动机的更强烈关注。相比之下，我们预计，高度关注合法性作为采用动机会导致平衡计分卡与公司控制系统的松散耦合。我们期望合法性作为平衡计分卡采用的催化剂，导致平衡计分卡的开发和使用水平较低，这使组织能够保持环境满意，但不影响组织内部的流程。这些数据来自一项基于网络的调查，其中有88家公司给出了有用的答复，表明他们使用平衡计分卡。本研究调查了采用平衡计分卡的动机(经济和合法性)与平衡计分卡的发展和使用之间的关系。研究结果为采用平衡记分卡的经济动机对平衡记分卡的发展有积极影响的假设提供了证据。此外，研究结果部分支持合法性动机对平衡记分卡使用产生负向影响的假设。当合法性通过模仿同构机制产生时，它会对平衡计分卡的使用产生负面影响。然而，令人惊讶的是，正当性通过规范同构机制对使用产生积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Measurement & Control 工程技术-仪器仪表

自引率

10.00%

发文量

164

审稿时长

>12 weeks

期刊介绍： Measurement and Control publishes peer-reviewed practical and technical research and news pieces from both the science and engineering industry and academia. Whilst focusing more broadly on topics of relevance for practitioners in instrumentation and control, the journal also includes updates on both product and business announcements and information on technical advances.