To what extent are balanced scorecards used to manage sustainability? Survey evidence from Norway

Terje Berg, Dag Øivind Madsen, Lars Hvoslef and Jørgen Sund

International Journal of Management Concepts and Philosophy, 2021, vol. 14, issue 1, 43-63

Abstract: It has been suggested that a balanced scorecard (BSC) can be a useful tool for measuring and managing sustainability performance. Therefore, researchers have advanced the related concept of a sustainability balanced scorecard (SBSC). However, little is known about the extent to which SBSCs are used in practice. This research paper aims to use a survey-based approach to map the extent to which BSCs are used to manage sustainability in Norway. The survey shows that awareness and adoption of SBSCs are low among Norwegian organisations. This finding is surprising given that Norwegian organisations have considerable experience using the standard BSC, and the socio-political context has favoured ideas such as sustainability and corporate responsibility. The findings are also relevant to debates concerning the diffusion of management accounting innovations since the study provides insight into patterns of how a global management accounting innovation is adapted and received in a local institutional context.

Keywords: balanced scorecard; BSC; sustainability; sustainable development; management accounting innovation; management fashion. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmcph:v:14:y:2021:i:1:p:43-63

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