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Towards a Theory of Implementing the Balance Scorecard: A Study in Association with the Swedish Telecommunication Firm Ericsson

Författare:
Publiceringsår: 2000
Språk: Engelska
Sidor: 59-84
Publikation/Tidskrift/Serie: Journal of Human Resource Costing and Accounting
Volym: 5
Nummer: 1
Dokumenttyp: Artikel
Förlag: Emerald

Sammanfattning

There are several ways to implement and work with the Balanced Scorecard (BSC). The company Ericsson Data AB was one of the pioneers in employing the BSC in Sweden. As early adopters, they were interested in obtaining an evaluation performed by external researchers. We were fortunate to have that opportunity. During the autumn of 1998, Majvor Karlsson and Ellen Sharma had full access to the developmental department dealing with the implementation of BSC at the company. The present article is based on interviews with managers and developers with the aim to determine how the BSC was implemented and how it functions in the day-to-day life of the company. The BSC model introduced in Ericsson was given the name Cockpit. As one might expect, implementing BSC requires a great deal of time and energy. We found that it resembles the process in other organisational changes as well. In our research, we found that there were many aspects of the implementation of BSC with which we could interpret and explain our observations with the help of theories of organisational change. Our findings led us to formulate a theory concerning the implementation process of the BSC. We could use a method that allowed us to listen and learn from the persons involved in the implementation process at Ericsson Data.

Disputation

Nyckelord

  • Social Sciences
  • Balanced score card
  • BSC
  • organisational change
  • implementation
  • economic control
  • personnel economics
  • Ericsson

Övriga

Published
Yes
  • ISSN: 1401-338X

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