The presence of bureaucracy in the balanced scorecard
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
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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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 2019 2019-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.22/14361 |
url |
http://hdl.handle.net/10400.22/14361 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.6018/rcsar.382271 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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