The Balanced Scorecard i Norge: En studie av konseptets utviklingsforløp fra 1992 til 2011 (The Balanced Scorecard in Norway: A Study of the Concept's Evolution Pattern from 1992 to 2011)

Praktisk økonomi & finans, 28, 4 55-66, 2012

15 Pages Posted: 27 Jul 2014 Last revised: 4 Aug 2014

Date Written: November 15, 2012

Abstract

Norwegian abstract: The Balanced Scorecard er et av de mest kjente konseptene innen økonomi- og virksomhetsstyring. Siden konseptet ble lansert i 1992 har det fått mye oppmerksomhet både fra forskere og praktikere. Konseptet har blitt utbredt i mange land, inkludert i Norge hvor konseptet ofte blir omtalt som «Balansert Målstyring». I artikkelen presenteres en casestudie av The Balanced Scorecards utviklingsforløp i Norge. Studien indikerer at konseptet var svært populært rundt årtusenskiftet, men at konseptets popularitet ikke har dabbet av i like stor grad som kunne forventes basert på ledelsesmoteteori. I stedet viser dataene at konseptet har blitt en del av det som regnes som «god praksis» innen økonomi- og virksomhetsstyring i Norge. Det kan dermed hevdes at konseptet har blitt institusjonalisert, og at det er noe mer enn kun en forbigående mote. Disse resultatene diskuteres i lys av litteraturen om Balanced Scorecard og ledelsesmoter.

English Abstract: The Balanced Scorecard is one of the most well-known concepts in the field of management accounting and control. Since its introduction in 1992, the Balanced Scorecard has been the subject of much attention in academic research and in practice. The concept has diffused to many countries and regions, including Norway, where the concept is often referred to as "balansert målstyring". This article presents a case study of the concept's evolution pattern in the Norwegian context. The study shows that the Balanced Scorecard concept was very popular around the turn of the century, but also that the concept's popularity has not fallen as much as would be predicted by management fashion theory. Instead, the data show that the concept has become "good practice" in Norway. It can therefore be argued that the concept has become institutionalized, and that it has become an "enduring fashion". Towards the end of the paper these results are discussed in relation to extant research on Balanced Scorecard and theories of management fashions.

Note: Downloadable document is in Norwegian.

Keywords: Balanced Scorecard; management concepts, management fashions

JEL Classification: M10, M40

Suggested Citation

Madsen, Dag Øivind, The Balanced Scorecard i Norge: En studie av konseptets utviklingsforløp fra 1992 til 2011 (The Balanced Scorecard in Norway: A Study of the Concept's Evolution Pattern from 1992 to 2011) (November 15, 2012). Praktisk økonomi & finans, 28, 4 55-66, 2012, Available at SSRN: https://ssrn.com/abstract=2450699

Dag Øivind Madsen (Contact Author)

University of South-Eastern Norway ( email )

Bredalsveien 14
Hønefoss, Buskerud 3511
Norway

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