The presence of bureaucracy in the balanced scorecard

Detalhes bibliográficos
Autor(a) principal: Costa Oliveira, Helena
Data de Publicação: 2019
Outros Autores: Lima Rodrigues, Lúcia, Craig, Russell
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.22/14361
Resumo: Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neobureaucracy. In this paper, we analyse whether a technique used in Management Accounting Systems (MAS), known as the Balanced Scorecard (BSC), represents a bureaucratic order. We propose the following set of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowledge, rationality, discipline, accountability, systematization and transparency. We discuss the presence of such a set of concepts in the design and implementation of the BSC and conclude that the BSC is an example of a neo-bureaucratic order. This paper also underlines another important finding, the value of bureaucracy in attaining good MAS. The theme we explore is overlooked in the accounting literature. This paper can be a starting point for further research.
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spelling The presence of bureaucracy in the balanced scorecardBalanced scorecardBureaucracyEvolutionManagement accountingOrganizationsDespite being widely pilloried, bureaucratic processes are present in many organizations as a form of neobureaucracy. In this paper, we analyse whether a technique used in Management Accounting Systems (MAS), known as the Balanced Scorecard (BSC), represents a bureaucratic order. We propose the following set of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowledge, rationality, discipline, accountability, systematization and transparency. We discuss the presence of such a set of concepts in the design and implementation of the BSC and conclude that the BSC is an example of a neo-bureaucratic order. This paper also underlines another important finding, the value of bureaucracy in attaining good MAS. The theme we explore is overlooked in the accounting literature. This paper can be a starting point for further research.Repositório Científico do Instituto Politécnico do PortoCosta Oliveira, HelenaLima Rodrigues, LúciaCraig, Russell2019-07-15T08:50:30Z20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/14361eng10.6018/rcsar.382271info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T12:57:06Zoai:recipp.ipp.pt:10400.22/14361Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:34:06.247304Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The presence of bureaucracy in the balanced scorecard
title The presence of bureaucracy in the balanced scorecard
spellingShingle The presence of bureaucracy in the balanced scorecard
Costa Oliveira, Helena
Balanced scorecard
Bureaucracy
Evolution
Management accounting
Organizations
title_short The presence of bureaucracy in the balanced scorecard
title_full The presence of bureaucracy in the balanced scorecard
title_fullStr The presence of bureaucracy in the balanced scorecard
title_full_unstemmed The presence of bureaucracy in the balanced scorecard
title_sort The presence of bureaucracy in the balanced scorecard
author Costa Oliveira, Helena
author_facet Costa Oliveira, Helena
Lima Rodrigues, Lúcia
Craig, Russell
author_role author
author2 Lima Rodrigues, Lúcia
Craig, Russell
author2_role author
author
dc.contributor.none.fl_str_mv Repositório Científico do Instituto Politécnico do Porto
dc.contributor.author.fl_str_mv Costa Oliveira, Helena
Lima Rodrigues, Lúcia
Craig, Russell
dc.subject.por.fl_str_mv Balanced scorecard
Bureaucracy
Evolution
Management accounting
Organizations
topic Balanced scorecard
Bureaucracy
Evolution
Management accounting
Organizations
description Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neobureaucracy. In this paper, we analyse whether a technique used in Management Accounting Systems (MAS), known as the Balanced Scorecard (BSC), represents a bureaucratic order. We propose the following set of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowledge, rationality, discipline, accountability, systematization and transparency. We discuss the presence of such a set of concepts in the design and implementation of the BSC and conclude that the BSC is an example of a neo-bureaucratic order. This paper also underlines another important finding, the value of bureaucracy in attaining good MAS. The theme we explore is overlooked in the accounting literature. This paper can be a starting point for further research.
publishDate 2019
dc.date.none.fl_str_mv 2019-07-15T08:50:30Z
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2019-01-01T00:00:00Z
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