The Presence of Bureaucracy in the Balanced Scorecard

• Published in: Revista de contabilidad Vol. 22; no. 2; pp. 218 - 224
• Main Authors: Costa Oliveira, Helena, Lima-Rodrigues, Lúcia, Craig, Russell
• Format: Journal Article
• Language: English
• Published: Madrid ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 01.01.2019; Universidad de Murcia
• Subjects: Accountability; Accounting systems; Balanced Scorecard; Bureaucracy; Bureaucrats; Burocracia; Contabilidad de Gestión; Decision making; Discipline; Evolución; Evolution; Jurisdiction; Management Accounting; Open access; Organizaciones; Organizations; Rationality; Transparency; Workers

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 fol...