全部 标题 作者
关键词 摘要

OALib Journal期刊
ISSN: 2333-9721
费用:99美元

查看量下载量

相关文章

更多...

The Role of the Management Fashion Arena in the Cross-National Diffusion of Management Concepts: The Case of the Balanced Scorecard in the Scandinavian Countries

DOI: 10.3390/admsci3030110

Keywords: management concepts, management fashions, management fashion arena, actors, diffusion, circulation, institutional duality, the Balanced Scorecard

Full-Text   Cite this paper   Add to My Lib

Abstract:

The diffusion of fashionable management concepts is an important research topic in management and organization studies. Researchers have pointed out that various actors such as consultants, conference organizers and the business media comprise the so-called “management fashion arena” around a management concept. However, a weakness of extant conceptualizations of management fashion arenas is in the lack of an explicit consideration of the dynamics between local and international actors. Drawing on the notion of “institutional duality”, we argue that the concept’s trajectory at the national level is shaped by both country-specific actors and international actors. Furthermore, we recognize that the presence and involvement of different types of actors may vary across different countries. Empirically, we analyze the level of involvement of actors such as consultants, professional groups, software firms, and conference organizers in the cross-national diffusion of the Balanced Scorecard (BSC) in the three Scandinavian countries. The comparative analysis of the data shows both similarities and differences between the three countries in terms of which actors have been the most influential players. Despite certain similarities and overlaps, the three markets can be considered largely national with key local players. Furthermore, country-specific actors appear to have played a particularly important role in the early phase in terms of establishing the concept in the local markets. These findings are used to elaborate on present conceptualizations of the management fashion arena, and to discuss the role of local and international actors in the cross-national diffusion of management concepts.

References

[1]  Benders, J.; Verlaar, S. Lifting parts: Putting conceptual insights into practice. Int. J. Oper. Prod. Manag. 2003, 23, 757–774, doi:10.1108/01443570310481540.
[2]  Jung, N.; Kieser, A. Consultants in the management fashion arena. In The Oxford Handbook of Management Consulting; Kipping, M., Clark, T., Eds.; Oxford University Press: New York, USA, 2012; pp. 327–346.
[3]  Abrahamson, E. Management fashions. Acad. Manag. Rev. 1996, 21, 254–285.
[4]  R?vik, K.A. Moderne Organisasjoner; Fagbokforlaget: Oslo, Norway, 1998.
[5]  Carson, P.; Lanier, P.; Carson, K.; Guidry, B. Clearing a path through the management fashion jungle. Acad. Manag. J. 2000, 43, 1143–1158, doi:10.2307/1556342.
[6]  Bj?rnenak, T. Diffusion and accounting: The case of abc in norway. Manag. Account. Res. 1997, 8, 3–17, doi:10.1006/mare.1996.0031.
[7]  Malmi, T. Activity-based costing diffusion across organizations: An exploratory empirical analysis of finnish firms. Account. Org. Soc. 1999, 24, 649–672, doi:10.1016/S0361-3682(99)00011-2.
[8]  Nassar, M.; Al-Khadash, H.A.; Sangster, A. The diffusion of activity-based costing in jordanian industrial companies. Qual. Res. Account. Manag. 2011, 8, 180–200, doi:10.1108/11766091111137573.
[9]  Benders, J.; van den Berg, R.J.; van Bijsterveld, M. Hitch-hiking on a hype: Dutch consultants engineering re-engineering. J. Org. Change Manag. 1998, 11, 201–215, doi:10.1108/09534819810216247.
[10]  Heusinkveld, S.; Benders, J.; Koch, C. Global concepts in societal environments. In Innovation in Theory & Practice; Hollanders, J., Vermeulen, K., de Valck, K., Torka, N., Eds.; Nobo: Enschede, The Netherland, 2000; pp. 141–161.
[11]  Klincewicz, K. Management Fashions: Turning Best-selling Ideas into Objects and Institutions; Transaction Publishers: Piscataway, New Jersey, NJ, USA, 2006; Volume Vol. 13.
[12]  Grant, K. Knowledge management, an enduring but confusing fashion. Electron. J. Knowl. Manag. 2011, 9, 1117–1131.
[13]  Scarbrough, H.; Swan, J. Explaining the diffusion of knowledge management: The role of fashion. Br. J. Manag. 2001, 12, 3–12.
[14]  Ehigie, B.O.; McAndrew, E.B. Innovation, diffusion and adoption of total quality management (tqm). Manag. Decis. 2005, 43, 925–940, doi:10.1108/00251740510603646.
[15]  Qui, Y.; Tannock, J.D.T. Dissemination and adoption of quality management in China: Case studies of shanghai manufacturing industries. Int. J. Qual. Reliab. Manag. 2010, 27, 1067–1081, doi:10.1108/02656711011084846.
[16]  Thawesaengskulthai, N.; Tannock, J. Fashion setting in quality management and continuous improvement. Int. Stud. Manag. Org. 2008, 38, 5–24.
[17]  Tannock, J.; Ahmed, K.S. Quality management in the arabic-speaking countries. J. Transnatl. Manag. 2008, 13, 174–194, doi:10.1080/15475770802400384.
[18]  Iles, P.; Preece, D.; Chuai, X. Talent management as a management fashion in hrd: Towards a research agenda. Hum. Resour. Dev. Int. 2010, 13, 125–145, doi:10.1080/13678861003703666.
[19]  Preece, D.; Iles, P.; Chuai, X. Talent management and management fashion in Chinese enterprises: Exploring case studies in beijing. Int. J. Hum. Resour. Manag. 2011, 22, 3413–3428, doi:10.1080/09585192.2011.586870.
[20]  Benders, J.; Van Bijsterveld, M. Leaning on lean: The reception of management fashion in germany. New Technol. Work Employ. 2000, 15, 50–64, doi:10.1111/1468-005X.00064.
[21]  Ax, C.; Bj?rnenak, T. Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in sweden. Manag. Account. Res. 2005, 16, 1–20, doi:10.1016/j.mar.2004.12.002.
[22]  Braam, G.; Benders, J.; Heusinkveld, S. The balanced scorecard in the netherlands: An analysis of its evolution using print-media indicators. J. Org. Change Manag. 2007, 20, 866–879, doi:10.1108/09534810710831064.
[23]  Sahlin-Andersson, K.; Engwall, L. The Expansion of Management Knowledge: Carriers, Flows and Sources; Stanford University Press: Palo Alto, CA, USA, 2002.
[24]  Suddaby, R.; Greenwood, R. Colonizing knowledge: Commodification as a dynamic of jurisdictional expansion in professional service firms. Hum. Relat. 2001, 54, 933–953, doi:10.1177/0018726701547007.
[25]  R?vik, K.A. Trender og translasjoner—ideer som former det 21. ?rhundrets organisasjon; Universitetsforlaget: Oslo, Norway, 2007.
[26]  Clark, T. Strategy viewed from a management fashion perspective. Eur. Manag. Rev. 2004, 1, 105–111.
[27]  Kieser, A. Rhetoric and myth in management fashion. Organization 1997, 4, 49–74, doi:10.1177/135050849741004.
[28]  Faust, M. Consultancies as actors in knowledge arenas: Evidence from germany. In Management Consulting: Emergence and Dynamics of a Knowledge Industry; Kipping, M., Engwall, L., Eds.; Oxford University Press: Oxford, UK, 2002; pp. 146–166.
[29]  Roberts, J. Communities of management knowledge diffusion. Prometheus 2010, 28, 111–132, doi:10.1080/08109028.2010.494894.
[30]  Parush, T. From “management ideology” to “management fashion”: A comparative analysis of two key concepts in the sociology of management knowledge. Int. J. Manag. Org. 2008, 38, 811–844.
[31]  Djelic, M.-L. Exporting the American Model: The Post-war Transformation of European Business. Oxford University Press on Demand: New York, NY, USA, 2001.
[32]  Casper, S.; Hanckè, B. Global quality norms within national production regimes: ISO 9000 standards in the french and german car industries. Org. Stud. 1999, 20, 961–985, doi:10.1177/0170840699206003.
[33]  Newell, S.; Swan, J.; Robertson, M. A cross-national comparison of the adoption of business process reengineering: Fashion-setting networks? J. Strateg. Inf. Syst. 1998, 7, 299–317, doi:10.1016/S0963-8687(98)00033-X.
[34]  Gooderham, P.; Nordhaug, O.; Ringdal, K. Institutional determinants of organizational practices: Human resource management in european firms. Admin. Sci. Q. 1999, 44, 507–531, doi:10.2307/2666960.
[35]  Woywode, M. Global management concepts and local adaptations: Working groups in the french and german car manufacturing industry. Org. Stud. 2002, 23, 497–524, doi:10.1177/0170840602234001.
[36]  Whittington, R.; Mayer, M. The European Corporation: Strategy, Structure, and Social Science; Oxford University Press: New York, NY, USA, 2000.
[37]  Florida, R.; Kenney, M. Transplanted organizations: The transfer of japanese industrial organization to the us. Am. Sociol. Rev. 1991, 56, 381–398, doi:10.2307/2096111.
[38]  Cole, R.E. Strategies for Learning: Small Group Activities in American, Japanese, and Swedish Industry; University of California Press: Berkeley, CA, USA, 1989.
[39]  Cole, R.E. The macropolitics of organizational change: A comparative analysis of the spread of small group activities. Admin. Sci. Q. 1985, 30, 560–585, doi:10.2307/2392697.
[40]  Delmas, M.A. The diffusion of environmental management standards in europe and in the united states: An institutional perspective. Policy Sci. 2002, 35, 91–119, doi:10.1023/A:1016108804453.
[41]  Saka, A. The cross-national diffusion of work systems: Translation of japanese operations in the uk. Org. Stud. 2004, 25, 209–228, doi:10.1177/0170840604040036.
[42]  Guler, I.; Guillén, M.F.; Macpherson, J.M. Global competition, institutions, and the diffusion of organizational practices: The international spread of iso 9000 quality certificates. Admin. Sci. Q. 2002, 47, 207–232, doi:10.2307/3094804.
[43]  Kostova, T.; Roth, K. Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. Acad. Manag. J. 2002, 45, 215–233, doi:10.2307/3069293.
[44]  Kostova, T. Transnational transfer of strategic organizational practices: A contextual perspective. Acad. Manag. Rev. 1999, 308–324.
[45]  Guillèn, M.F. Models of Management: Work Authority and Organization in a Comparative Perspective; University of Chicago Press: Chicago, IL, USA, 1994.
[46]  Scott, R.W. Institutional carriers: Reviewing modes of transporting ideas over time and space and considering their consequences. Ind. Corp. Change 2003, 12, 879–894, doi:10.1093/icc/12.4.879.
[47]  Newell, S.; Robertson, M.; Swan, J. Management fads and fashions. Organization 2001, 8, 5–15, doi:10.1177/135050840181001.
[48]  Swan, J. Reply to clark: The fashion of management fashion. Organization 2004, 11, 307–314, doi:10.1177/1350508404030382.
[49]  Clark, T. The fashion of management fashion: A surge too far? In Organization; 2004; Volume 11, pp. 297–306.
[50]  Nijholt, J.J.; Benders, J. Coevolution in management fashions. Group Org. Manag. 2007, 32, 628–652, doi:10.1177/1059601106293781.
[51]  R?vik, K.A. The secrets of the winners: Management ideas that flow. In The Expansion of Management Knowledge: Carriers, Ideas and Sources; Sahlin-Andersson, K., Engwall, L., Eds.; Stanford University Press: Stanford, CA, USA, 2002; pp. 113–144.
[52]  Cooper, D.J.; Ezzamel, M.; Qu, S.Q. Popularizing a management accounting idea: The case of the balanced scorecard. In AAA 2012 Management Accounting Section (MAS) Meeting Paper; American Accounting Assocation: Washington, DC, USA, 2012.
[53]  Becker, S.; Messner, M.; Sch?ffer, U. The evolution of a management accounting idea: The case of beyond budgeting. Available online: http://ssrn.com/abstract=1535485:2010 (accessed on 6 January 2011).
[54]  Sibbet, D. 75 years of management ideas and practice 1922–1997. Harv. Bus. Rev. 1997, 75, 2–12.
[55]  Andon, P.; Baxter, J.; Mahama, H. The balanced scorecard: Slogans, seduction and state of play. Aust. Account. Rev. 2005, 15, 29–38, doi:10.1111/j.1835-2561.2005.tb00249.x.
[56]  Braam, G.; Heusinkveld, S.; Benders, J.; Aubel, A. The Reception Pattern of the Balanced Scorecard: Accounting for Interpretative Viability; Nijmegen School of Management, University of Nijmegen: Nijmegen, The Netherlands, 2002.
[57]  Qu, S. A sociological analysis of the rise and dissemination of management accounting innovations: Evidence from the balanced scorecard. In Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore City, Singapore, 4–6 July 2004.
[58]  Malmi, T. Balanced scorecards in finnish companies: A research note. Manag. Account. Res. 2001, 12, 207–220, doi:10.1006/mare.2000.0154.
[59]  Nielsen, S.; S?rensen, R. Motives, diffusion and utilisation of the balanced scorecard in denmark. Int. J. Account. Audit. Perform. Eval. 2004, 1, 103–124, doi:10.1504/IJAAPE.2004.004145.
[60]  Kald, M.; Nilsson, F. Performance measurement at nordic companies. Eur. Manag. J. 2000, 188, 113–127, doi:10.1016/S0263-2373(99)00074-2.
[61]  Olve, N.G.; Petri, C.J. Balanced scorecard i svenska teknikf?retag. Rapport til teknikf?retagen. H?sten 2004; Teknikf?retagen: Stockholm, Sweden, 2005.
[62]  Kj?de, L.A. Innovasjon, diffusjon og suksess av nye begreper innen ?konomisk styring: En studie av aktivitetsbasert kalkulasjon og balansert m?lstyring i norge. Master’s Thesis, Norwegian School of Economics and Business Administration, Bergen, Norway, 2003.
[63]  Stemsrudhagen, J.I. The structure of balanced scorecards: Empirical evidence from norwegian manufacturing industry. In Studies in Managerial and Financial Accounting: Performance Measurement and Managerial Control: Superior Organizational Performance; Epstein, M.J., Manzoni, J., Eds.; Elsevier: Oxford, UK, 2004; pp. 303–321.
[64]  Krohn, S.; Widmark, L. Diffusion av det balanserade styrkortet i svensk press; Handelshogskolan vid Goteborgs Universitet: Goteborg, Sweden, 2005.
[65]  J?nsson, S. Perspectives of scandinavian management; Bokf?rlaget BAS: G?teborg, Sweden, 1996.
[66]  Grenness, T. Scandinavian managers on scandinavian management. In Int. J. Value-Based Manag.; 2003; Volume 16, pp. 9–21.
[67]  N?si, J. A Scandinavian Approach to Stakeholder Thinking: An Analysis of its Theoretical and Practical Uses, 1964–1980. In Understanding Stakeholder Thinking; LSR-Julkaisut Oy: Helsinki, Finland, 1995; pp. 97–115.
[68]  Gustavsen, B. Work organization and “the scandinavian model”. Econ. Ind. Democr. 2007, 28, 650–671, doi:10.1177/0143831X07082218.
[69]  Erikson, R. The Scandinavian Model: Welfare States and Welfare Research; ME Sharpe Inc: Armonk, New York, NY, USA, 1987; Volume Vol. 13.
[70]  van Veen, K.; Bezemer, J.; Karsten, L. Diffusion, translation and the neglected role of managers in the fashion setting process: The case of mans. Manag. Learn. 2011, 42, 149–164, doi:10.1177/1350507610395354.
[71]  Heusinkveld, S.; Benders, J. Consultants and organization concepts. In The Oxford Handbook of Management Consulting; Kipping, M., Clark, T., Eds.; Oxford University Press: New York, NY, USA, 2012; pp. 267–284.
[72]  David, R.J.; Strang, D. When fashion is fleeting: Transitory collective beliefs and the dynamics of tqm consulting. Acad. Manag. J. 2006, 49, 215–233, doi:10.5465/AMJ.2006.20786058.
[73]  Newell, S.; Swan, J.A.; Galliers, R.D. A knowledge-focused perspective on the diffusion and adoption of complex information technologies: The bpr example. Inf. Syst. J. 2000, 10, 239–259, doi:10.1046/j.1365-2575.2000.00079.x.
[74]  Jackson, B. Management Gurus and Management Fashions; Routledge: London, UK, 2001.
[75]  Huczynski, A. Management Gurus: What Makes Them and How to Become One.; Routledge: London, UK, 1993.
[76]  Clark, T.; Greatbatch, D. Collaborative relationships in the creation and fashioning of management ideas: Gurus, editors and managers. In Management Consulting: Emergence and Dynamics of a Knowledge Industry; Kipping, M., Engwall, L., Eds.; Oxford University Press: New York, NY, USA, 2002; pp. 129–145.
[77]  Clark, T.; Salaman, G. Telling tales: Management gurus’ narratives and the construction of managerial identity. J. Manag. Stud. 1998, 35, 137–161.
[78]  Hedmo, T.; Sahlin-Andersson, K.; Wedlin, L. Fields of imitation: The global expansion of management education. In Global Ideas: How Ideas, Objects and Practices Travel in the Global Economy; Czarniawska, B., Sevon, G., Eds.; Liber & CBS Press: Lund, Sweden, 2005.
[79]  Scarbrough, H. The role of intermediary groups in shaping management fashion: The case of knowledge management. Int. Stud. Manag. Org. 2002, 32, 87–103.
[80]  Mazza, C.; Alvarez, J.L. Haute couture and prêt-à-porter: The popular press and the diffusion of management practices. Org. Stud. 2000, 21, 567–588, doi:10.1177/0170840600213004.
[81]  Alvarez, J.L.; Mazza, C.; Pedersen, J.S. The role of the mass media in the consumption of management knowledge. Scand. J. Manag. 2005, 21, 133–233, doi:10.1016/j.scaman.2005.02.007.
[82]  Newell, S.; Robertson, M.; Swan, J. Professional associations as ‘brokers’, facilitating Networking and the Diffusion of New Ideas: Advantages and Disadvantages. In The Diffusion and Consumption of Business Knowledge; Alvarez, J.L., Ed.; Macmillan Press: London, UK, 1998; Volume Vol. 13–57.
[83]  Nicolai, A.T.; Schulz, A.-C.; Thomas, T.W. What wall street wants—exploring the role of security analysts in the evolution and spread of management concepts. J. Manag. Stud. 2010, 47, 162–189, doi:10.1111/j.1467-6486.2009.00862.x.
[84]  Brandenburg, M.; Nalebuff, B.J. Co-opetition; Doubleday: New York, NY, USA, 1996.
[85]  Sturdy, A.; Clark, T.; Fincham, R.; Handley, K. Management Consultancy Boundaries and Knowledge in Action; Oxford University Press: New York, NY, USA, 2009.
[86]  Sturdy, A. The consultancy process: An insecure business. J. Manag. Stud. 1997, 34, 389–413, doi:10.1111/1467-6486.00056.
[87]  Heusinkveld, S. Surges and sediments. Organization concepts between transience and continuity. Ph.D Thesis, University of Nijmegen, Nijmegen, The Netherlands, 2004.
[88]  N?rreklit, H. The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard. Account. Org. Soc. 2003, 28, 591–619, doi:10.1016/S0361-3682(02)00097-1.
[89]  Clark, T.; Greatbatch, D. Management fashion as image-spectacle the production of best-selling management books. Manag. Commun. Q. 2004, 17, 396–424, doi:10.1177/0893318903257979.
[90]  Swan, J.; Newell, S. The role of professional associations in technology diffusion. Org. Stud. 1995, 16, 847–874, doi:10.1177/017084069501600505.
[91]  Gruen, T.; Summers, J.O.; Acito, F. Relationship marketing activities, commitment, and membership behaviors in professional associations. J. Market. Manag. 2000, 64, 34–49, doi:10.1509/jmkg.64.3.34.18030.
[92]  Alcouffe, S.; Berland, N.; Levant, Y. Actor-networks and the diffusion of management accounting innovations: A comparative study. Manag. Account. Res. 2008, 19, 1–17, doi:10.1016/j.mar.2007.04.001.
[93]  Strang, D.; Kim, Y.-M. Diffusion and domestication of managerial innovations: The spread of scientific management, quality circles, and tqm between the united states and japan. In The Oxford Handbook of Work and Organization; Ackroyd, S., Thompson, P., Tolbert, P., Batt, R., Eds.; Oxford University Press: New York, NY, USA, 2004; pp. 177–199.
[94]  Whitley, R. Divergent Capitalisms: The Social Structuring and Change of Business Systems; Oxford University Press: New York, NY, USA, 1999.
[95]  Glückler, J.; Armbrüster, T. Bridging uncertainty in management consulting: The mechanisms of trust and networked reputation. Org. Stud. 2003, 24, 269–297.
[96]  Fincham, R.; Evans, M. The consultants' offensive: Reengineering—from fad to technique. New Technol. Work Employ. 1999, 14, 32–44.
[97]  Crucini, C.; Kipping, M. Management consultancies as global change agents? Evidence from italy. J. Org. Change Manag. 2001, 14, 570–589, doi:10.1108/EUM0000000006143.
[98]  Kipping, M.; Engwall, L. Management consulting: Emergence and dynamics of a knowledge industry; Oxford University Press: New York, NY, USA, 2002.
[99]  Niven, P.R. Balanced Scorecard Diagnostics: Maintaining Maximum Performance; John Wiley & Sons, Inc.: Hoboken, NJ, USA, 2005.
[100]  Scott, R.W. Institutions and Organizations, 2nd ed. ed.; Sage Publications: Thousand Oaks, CA, USA, 2001.
[101]  Madsen, D.?. The Impact of the Balanced Scorecard in the Scandinavian Countries: A Comparative Study of Three National Management Fashion Markets. Ph.D. Thesis, Norwegian School of Economics, Department of Strategy and Management, Bergen, Norway, 2011.
[102]  Alvesson, M.; Skj?ldberg, K. Tolkning Och Reflection; Studentlitteratur: Lund, Sweden, 1994.
[103]  Atkinson, R.; Flint, J. Accessing hidden and hard-to-reach populations: Snowball research strategies. Soc. Res. Update 2001, 33, 1–4.
[104]  Weiss, R.S. Learning from Strangers: The Art and Method of Qualitative Interview Studies; Free Press: New York, NY, USA, 1994.
[105]  Miles, M.B.; Huberman, A.M. Data Analysis: An Expanded Sourcebook, 2nd ed. ed.; Sage Publications: Newbury Park, CA, USA, 1994.
[106]  Benders, J.; Nijholt, J.J.; Heusinkveld, S. Using print media indicators in management fashion research. Qual. Quant. 2007, 41, 815–829, doi:10.1007/s11135-006-9027-5.
[107]  Gaaseide, S. The balanced scorecard: Hvordan utvikle en effektiv styringsmodell. Prak. ?kon. Led. 1996, 12, 17–23.
[108]  Engwall, L.; Furusten, S.; Wallerstedt, E. The changing relationship between management consulting and academia: Evidence from sweden. In Management Consulting: Emergence and Dynamics of a Knowledge Industry; Kipping, M., Engwall, L., Eds.; Oxford University Press: New York, NY, USA, 2002.
[109]  Gooderham, P.N.; Tobiassen, A.; D?ving, E.; Nordhaug, O. Accountants as sources of business advice for small firms. Int. Small Bus. J. 2004, 22, 5–22, doi:10.1177/0266242604039478.
[110]  Husby, ?; L?vlie, J. The balanced scorecard—mer enn et m?lesystem. Magma 1998, 1, 31–43.
[111]  M?rtensson, M. Dr?mmar om n?got b?ttre—om managementmodeller, m?tningar och m?nniskor. Ph.D. Thesis, M?lardalen University, V?ster?s, Sweden, 2007.
[112]  Olve, N.G.; Roy, J.; Wetter, M. Balanced scorecard i svensk praktik; LIBER: Malm?, Sweeden, 1997.
[113]  Olve, N.G.; Roy, J.; Wetter, M. Performance Drivers: A Practical Guide to Using the Balanced Scorecard.; Wiley: Chichester, UK, 1999.
[114]  Olve, N.G.; Sjostrand, A. The Balanced Scorecard; John Wiley & Sons: Chichester, UK, 2006.
[115]  Olve, N.G.; Petri, C.G.; Roy, J.; Roy, S. Making Scorecards Actionable—Balancing Strategy and Control; Wiley: Chichester, UK, 2003.
[116]  Olve, N.G.; Petri, C.G.; Roy, J.; Roy, S. Framg?ngsrikt styrkortsarbete: Metoder og erfarenheter; Liber AB: Stockholm, Sweden, 2003; p. 370.
[117]  Olve, N.G.; Sjostrand, A. The Balanced Scorecard; Capstone: Chichester, UK, 2002.
[118]  Bukh, P.N.; Christensen, K.S. F? succes med balanced scorecard; Gyldendal: openhagen, Denmark, 2013.
[119]  Kaplan, R.S.; Norton, D.P. The balanced scorecard—s?dan bygges bro mellem vision, v?rdier og strategier; B?rsen Forlag: K?benhavn, 1998.
[120]  Bukh, P.N.; Frederiksen, J.V.; Hegaard, M. Balanced scorecard p? dansk: Erfaringer fra 10 virksomheder; B?rsens Forlag: K?benhavn, 2000.
[121]  Hoff, K.G.; Holving, P.A. Balansert m?lstyring—balanced scorecard p? norsk; Universitetsforlaget: Oslo, Norway, 2002.
[122]  KRD. Resultatledelse for lokalpolitikere; Kommunal—og Regionaldepartementet: Oslo, Norway, 2007.
[123]  KRD. Resultatledelse. Bruk av balansert m?lstyring og andre former for systematiske resultatm?linger i kommunal sektor; Kommunal- og Regionaldepartementet: Oslo, Norway, 2004.
[124]  KRD. Veileder: Resulatat og dialog. Balansert m?lstyring (bms) i kommunal sektor; Kommunal—og regionaldepartmentet: Oslo, Norway, 2002.
[125]  Lindvall, J. Verksamhetsstyrning. Fr?n traditionell ekonomistyrning till modern verksamhetsstyrning; Studentlitteratur: Lund, Sweden, 2001.
[126]  Lindvall, J. Styrkortet en organisationsf?r?ndring. Ekon. Styrn. 1997, 3, 14–17.
[127]  Lindvall, J. Det balanserade styrkortet i praktiken. Ekon. Styrn. 1995, 1, 11–14.
[128]  Nilsson, F.; Trossmann, P. Det intelligenta styrkortet. Ekon. Styrn. 1999, 5, 32–35.
[129]  Nilsson, F.; Hiltmann, G. Fallgropar med "styrkortet". Ekon. Styrn. 1996, 2, 14–17.
[130]  Statskonsult Balansert m?lstyring i offentlig sektor; Statskonsult: Oslo, Norway, 2001.
[131]  Bukh, P.N.; Fredriksen, J.; Hegaard, M.W. Balanced scorecard p? dansk. Ti virksomheders erfaringer; B?rsen Forlag A/S: Copenhagen, Denmark, 2000.
[132]  N?rreklit, H. M?ler du, hvad du bliver?—finansielle og ikke finansielle m?linger. Ledelse i dag 2000, 41, 472–485.
[133]  N?rreklit, H.; Jacobsen, M.; Mitchell, F. Pitfalls in using the balanced scorecard. J. Corp. Account. Financ. 2008, 19, 65–68.
[134]  Stemsrudhagen, J.I. Balansert m?lstyring: Fra m?ling til strategisk ledelse. Magma 2003, 6, 40–46.
[135]  Perkmann, M.; Spicer, A. How are management fashions institutionalized? The role of institutional work. Hum. Relat. 2008, 61, 811–844, doi:10.1177/0018726708092406.
[136]  Elster, J. Nuts and Bolts for the Social Sciences; Cambridge University Press: New York, NY, USA, 1989.

Full-Text

comments powered by Disqus

Contact Us

service@oalib.com

QQ:3279437679

WhatsApp +8615387084133

WeChat 1538708413