Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

By Christian Ax, Trond Bjørnenak. 2005

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Scandinavian Cooperative Advantage: The Theory and Practice of Stakeholder Engagement in Scandinavia (2015, background): “The collection of these offerings of the Scandinavian context could be characterized as ‘‘Scandinavian stakeholder capitalism’’ (Ax and Bjørnenak 2005; Grennes 2003) in that it ‘‘promotes long-term ties between owners, managers, workers, and society, where the role of the company includes promotion ”
Investigating Presentational Change in U.K. Annual Reports (2008, background): “Diffusion is also applicable to accounting, and most innovations have occurred in the field of management accounting (e.g., Ax & Bjørnenak, 2005).”
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “…also suggests that adoption level variance cannot solely be explained by industry effects, as available evidence points to firm characteristics that stimulate or hinder adoption of innovations (e.g. Gosselin, 1997; Chenhall and Langfield-Smith, 1998; Ax and Bjornenak, 2005; Maiga and Jacobs, 2005).”
Balancing dilemmas of the balanced scorecard (2006, background): “It is apparent that the Kaplan and Norton approach to management accounting and control has induced a number of organizations to apply many of the thoughts and ideas linked to the BSC (Ax and Björnenak, 2004).”