The Balance on the Balanced Scorecard: A Critical Analysis of Some of Its Assumptions
By Hanne Nørreklit. 2000
1,451 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/d8b26f46a8a970926c19ae50d388aa3c853332bb
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Umit Sezer Bititci
- D. Gray
- Ricardo Malagueño
- Paula van Veen-Dirks
- Andy Neely
- B. Andersen
- Giovanni Schiuma
- Eric Kong
In Management Information Systems
- Umit Sezer Bititci
- Gianluca Elia
- Alessandro Margherita
- Giustina Secundo
- Giuseppina Passiante
- Ricardo Malagueño
- Paula van Veen-Dirks
- Andy Neely
In Strategy and Management
- Bernard Marr
- Giustina Secundo
- Gianluca Elia
- Alessandro Margherita
- Giuseppina Passiante
- Andy Neely
- D. Gray
- Eric Kong
Citations in the corpus
- The dynamics of value creation: mapping your intellectual performance drivers (2004, background): “Whereas evidence exists of causal relationships between non-financial assets and performance (Rucci et al., 1998; Ittner and Larcker, 1998) there are also some critical voices ( Norreklit, 2000, 2003 )”
- Performance Measurement Myths in the Public Sector: A Research Note (2004, neutral): “The Balanced Scorecard has been criticised for building on a flawed conceptual model, based on spurious and elusive inferences regarding the nature of cause-effect relationships (Norreklit, 2000).”
- Efficiency, customer service and financial performance among Australian financial institutions (2004, methodology): “A good summary of this research can be found in the work of Norreklit (2000)”
- Business performance measurement – past, present and future (2003, methodology): “Norreklit, H. (2000), `̀ The balance on the balanced scorecard ± a critical analysis of some of its assumptions’’, Management Accounting Research, Vol. 11, March, pp. 65-88. Olve, N., Roy, J. and Wetter, M. (1999), A Practical Guide to Using the Balanced Scorecard, Wiley, Chichester. Pilkington, A. ”
- Why the Balanced Scorecard Fails in SMEs: A Case Study (2011, background): “Many studies investigate the limitations of the concept in general (see, e.g., Butler et al 1997; Dinesh and Palmer, 1998; Epstein and Manzoni, 1998; Schneiderman, 1999; Norreklit, 2000; Aidemark, 2001; Heinz, 2001; Kennerley and Neely, 2002; Olson and Slater, 2002).”
- Does the balance scorecard work: an empirical investigation (2008, background): “The shortcomings and dysfunctional consequences of performance measurement systems have been discussed in the academic literature for at least fifty years (Ridgway, 1956), but recently there has been a flurry of activity (Chenhall, 2005; Norreklit, 2000; Norreklit, 2003).”