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The presence of bureaucracy in the balanced scorecard.

Costa Oliveira, Helena and Lima-Rodrigues, Lúcia and Craig, Russell (2019) 'The presence of bureaucracy in the balanced scorecard.', Revista de Contabilidad., 22 (2). pp. 218-224.

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 followingset of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowledge,rationality, discipline, accountability, systematization and transparency. We discuss the presence of such aset of concepts in the design and implementation of the BSC and conclude that the BSC is an example of aneo-bureaucratic order. This paper also underlines another important finding, the value of bureaucracy inattaining good MAS. The theme we explore is overlooked in the accounting literature. This paper can be astarting point for further research. A pesar de haber sido ampliamente criticado, los procesos burocráticos están presente en muchosmodelos organizacionales como una forma de neo-burocracia. En este artículo analizamos si una técnicautilizada en los Sistemas de contabilidad de gestión (MAS), conocida como Balanced Scorecard (BSC),representa una orden burocrática. Proponemos el siguiente conjunto de conceptos para identificaruna orden burocrática: autoridad, jurisdicción, calificaciones profesionales, conocimiento, racionalidad,disciplina, responsabilidad, sistematización y transparencia. Discutimos la presencia de dicho conjuntode conceptos en la concepción e implementación del BSC y concluimos que el BSC es un ejemplo de unorden neo-burocrático. Este trabajo también subraya otro hallazgo importante, el valor de la burocraciapara lograr un buen MAS. El tema que exploramos se pasa por alto en la literatura contable. Este artículopuede ser un punto de partida para futuras investigaciones.

Item Type:Article
Full text:(VoR) Version of Record
First Live Deposit - 17 July 2019
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
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Status:Peer-reviewed
Publisher Web site:https://doi.org/10.6018/rcsar.382271
Publisher statement:© 2019 ASEPUC. Published by EDITUM - Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Record Created:17 Jul 2019 11:28
Last Modified:17 Jul 2019 15:39

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