Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Ascribed functions of the balanced scorecard: a study of politicians, managers and accountants in Swedish local governments
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Human Work Science.ORCID iD: 0000-0003-0773-7091
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0001-9748-1127
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Innovation and Design.ORCID iD: 0000-0001-5464-9292
2009 (English)In: Performance Measurement Association Conference: Performance Measurement: Theory and Practice, 2009Conference paper, Published paper (Refereed)
Abstract [en]

This paper takes a novel approach to investigate functions ascribed to the Balanced Scorecard in local governments. First, we develop a measurement scale of balanced scorecard functions based on a literature review. Then, by combining qualitative interviews and quantitative data (based on 101 respondents) from four local governments in Sweden, we examine the measurement scale and put it to use. The results show that politicians, managers and accountants in local government recognize multiple functions, instrumental as well as symbolic. Based on the results, we generate propositions to be tested in future research.

Place, publisher, year, edition, pages
2009.
Keyword [en]
Business / Economics - Business studies
Keyword [sv]
Ekonomi - Företagsekonomi
National Category
Production Engineering, Human Work Science and Ergonomics Business Administration Other Engineering and Technologies not elsewhere specified
Research subject
Industrial Work Environment; Accounting and Control; Entrepreneurship and Innovation
Identifiers
URN: urn:nbn:se:ltu:diva-38110Local ID: c646b220-29a8-11de-adf6-000ea68e967bOAI: oai:DiVA.org:ltu-38110DiVA: diva2:1011609
Conference
Performance Measurement Association. Conference : 14/04/2009 - 17/04/2009
Note
Godkänd; 2009; 20090415 (anders_n)Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2017-12-20Bibliographically approved

Open Access in DiVA

fulltext(271 kB)51 downloads
File information
File name FULLTEXT01.pdfFile size 271 kBChecksum SHA-512
8057eac369cc9e556d8f318f28fa2bdfba3dd9b69d5ff54a5885b765c6096a6c175e5a014befbf4b3eeed40253b0f64e52a6fcd033be174fcb818e9b0e21ce4d
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Nilsson, KentNilsson, AndersWesterberg, Mats
By organisation
Human Work ScienceBusiness Administration and Industrial EngineeringInnovation and Design
Production Engineering, Human Work Science and ErgonomicsBusiness AdministrationOther Engineering and Technologies not elsewhere specified

Search outside of DiVA

GoogleGoogle Scholar
Total: 51 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 26 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf