Do the Motives for Adoption of the Balanced Scorecard Affect its Development and Use?
A Lillis, PMG van Veen-Dirks
Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research | Studies in Managerial and Financial Accounting | Emerald Group Publishing Limited | Published : 2018
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 orga..View full abstract