【正文】 本科畢業(yè)論文（設(shè)計） 外 文 翻 譯 原文： Creating and Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard 1. Introduction This study seeks to understand how management accounting techniques, often created in local practice, are developed, extended and popularized into global management practice. Commonly, the creation and spread of new ideas is depicted as a story of great innovators and the diffusion of ideas, a rationalist story that stresses the pull of fixed ideas. Instead, we concentrate on the fragility and variability of ideas and the importance of ideas being pushed along. We stress the crucial role of customization and translation in converting an idea into a tool that managers can regard as practical, with the potential to be used by thousands of organizations around the world. How does an idea, easily dismissed as impractical, a fad or ambiguous, bee an acceptable innovation and even a taken for granted ponent of good management? We concentrate on the Balanced Scorecard as an example in order to provide an in depth understanding of the processes by which management accounting ideas enter the world of specific organizational practices and technologies. The BSC has been outlined in a series of influential articles and bestselling business books (Kaplan and Norton, 1992, 1996) that now forms the basis of a major consulting industry and set of organizational practices. We focus on the processes by which ideas of a strategic performance measurement system are translated into a multitude of specific practices that today prise the Balanced Scorecard (BSC). This study is concerned with the implementation of the key ideas of the BSC. However we do not focus on how one or more organizations adopt and adapt the BSC, which would study adopters and users of the BSC (Wenisch, 2020, Tuomela, 2020). While such studies can provide valuable insight on how the BSC has been used and adapted across site, such studies take for granted the idea of the BSC as an established technology, accept organizational boundaries as more or less fixed, and do not problematize its purpose and development. We focus on how new ideas and concepts enter into managerial thinking and thereby have the potential to bee widely known, accepted and implemented. . The Balanced Scorecard as a Management Innovation Managerial discourse has seen a shift from financialoriented management control systems to strategic management accounting systems with a focus on value creation (Ittner and Larker, 2020). A diverse set of managerial accounting techniques have been introduced since the 1990s, including the Balanced Scorecard, economic value added, and target costing etc. The BSC has gained currency, seems to have some durability and has spread rapidly during the past decade. According to the editors of the Harvard Business Review, the BSC is ―one of the most important management ideas in the last seventyfive years (cited in Meyer, 2020: pp. 2). Kaplan and Norton?s BSC, for example, emphasizes nonfinancial measures to plement financial measures. It emphasizes four perspectives on performance: financial, customer, internal business processes, and learning and growth and stresses a link between performance measures and strategy (Otley, 1999, ). The BSC has been prescribed as a technique that can be used to translate an organization?s strategy into terms that are understandable, and can be municated and acted upon. It promotes the use of the language of measurement to define more clearly the meaning of abstract concepts like quality, customer satisfaction, and organizational learning and growth (Kaplan and Norton, 2020