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The presence of bureaucracy in the balanced scorecard

Research output: Contribution to journalArticle

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The presence of bureaucracy in the balanced scorecard. / Oliveira, Helena Costa; Rodrigues, Lucia Lima; Craig, Russell.

In: Revista de Contabilidad, Vol. 22, No. 2, 01.07.2019, p. 218-224.

Research output: Contribution to journalArticle

Harvard

Oliveira, HC, Rodrigues, LL & Craig, R 2019, 'The presence of bureaucracy in the balanced scorecard', Revista de Contabilidad, vol. 22, no. 2, pp. 218-224. https://doi.org/10.6018/rcsar.382271

APA

Oliveira, H. C., Rodrigues, L. L., & Craig, R. (2019). The presence of bureaucracy in the balanced scorecard. Revista de Contabilidad, 22(2), 218-224. https://doi.org/10.6018/rcsar.382271

Vancouver

Oliveira HC, Rodrigues LL, Craig R. The presence of bureaucracy in the balanced scorecard. Revista de Contabilidad. 2019 Jul 1;22(2):218-224. https://doi.org/10.6018/rcsar.382271

Author

Oliveira, Helena Costa ; Rodrigues, Lucia Lima ; Craig, Russell. / The presence of bureaucracy in the balanced scorecard. In: Revista de Contabilidad. 2019 ; Vol. 22, No. 2. pp. 218-224.

Bibtex

@article{06fa45cb237947abb9a35cdf8d1dc98f,
title = "The presence of bureaucracy in the balanced scorecard",
abstract = "Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neo-bureaucracy. 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 qualifications, 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. Another important finding is that the BSC shows 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.",
keywords = "Balanced Scorecard, Bureaucracy, Evolution, Management Accounting, Organizations",
author = "Oliveira, {Helena Costa} and Rodrigues, {Lucia Lima} and Russell Craig",
year = "2019",
month = jul,
day = "1",
doi = "10.6018/rcsar.382271",
language = "English",
volume = "22",
pages = "218--224",
journal = "Revista de Contabilidad",
issn = "1138-4891",
publisher = "Elsevier",
number = "2",

}

RIS

TY - JOUR

T1 - The presence of bureaucracy in the balanced scorecard

AU - Oliveira, Helena Costa

AU - Rodrigues, Lucia Lima

AU - Craig, Russell

PY - 2019/7/1

Y1 - 2019/7/1

N2 - Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neo-bureaucracy. 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 qualifications, 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. Another important finding is that the BSC shows 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.

AB - Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neo-bureaucracy. 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 qualifications, 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. Another important finding is that the BSC shows 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.

KW - Balanced Scorecard

KW - Bureaucracy

KW - Evolution

KW - Management Accounting

KW - Organizations

UR - https://revistas.um.es/rcsar/about/submissions#13351

UR - https://www.journals.elsevier.com/revista-de-contabilidad/

U2 - 10.6018/rcsar.382271

DO - 10.6018/rcsar.382271

M3 - Article

VL - 22

SP - 218

EP - 224

JO - Revista de Contabilidad

JF - Revista de Contabilidad

SN - 1138-4891

IS - 2

ER -

ID: 12979505