arbiter
JournalsAccount

The Role of Triggers of Balanced Scorecard Adoption

Yixin Wei et al.

Advances in Management Accounting2026https://doi.org/10.1108/s1474-787120260000038007book-chapter
AJG 2ABDC A
Weight
0.50

Abstract

The aim of this chapter is to investigate whether the triggers for the Balanced Scorecard (BSC) adoption decisions affect the extent of implementation and the consequences including the adopters’ perceived benefits from the BSC and their organizational performance. This chapter develops a conceptual model that integrates the extent of implementation and the adoption outcomes with the four BSC adoption decision triggers based on Abrahamson (1991): efficient choice, forced selection, fashion and fad which are distinguished as economic motivations and institutional pressures. The conceptual model is tested by path analysis using data collected through a survey of 103 Italian organizations that have adopted the BSC. The findings show that different types of institutional pressures influence BSC design and usage differently leading to varying outcomes of the BSC adoption. However, it is evident that for the best results, the adoption decision needs to have an economic motivation that is associated with an internal problem or shortcoming. Hence, it is argued that problematization is an important step in the BSC implementation process and regardless of the initial trigger for the adoption decision, BSC champions in an organization need to start their implementation process by building a case for how the BSC will address an internal problem or shortcoming.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/s1474-787120260000038007

Or copy a formatted citation

@article{yixin2026,
  title        = {{The Role of Triggers of Balanced Scorecard Adoption}},
  author       = {Yixin Wei et al.},
  journal      = {Advances in Management Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/s1474-787120260000038007},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Role of Triggers of Balanced Scorecard Adoption

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.