外文翻譯---創(chuàng)建并推廣一個管理會計理念平衡記分卡-會計審計-全文預覽
【正文】 n of a new management positions through assigning managerial responsibilities to the role of the Office of Strategic Management (OSM) and the designation of the Strategic Management Officer (SMO). Similarly, within organizations, BSC champions are often seen as experts in the technology. The other aspect of the transformation of expertise relates to the creation of business experts outside the organization in areas such as business technology and management consulting. In the case of the BSC, we illustrate how various management consulting practices and software panies incorporate the BSC as a specialized line of service and product. For instance, we show how the initial NolanNorton research project in 1991 provided the opportunity for those to bee the authors of the BSC concept and for those, the managers and executives involved in the study, to bee pioneers and earlier adopters of the idea. We also illustrate how the establishment of a professional service firm, the Balanced Scorecard Collaborative (BSCol), and its alliance with numerous technology firms, provided the opportunity for the expansion of experts in management consulting, software and business technology to help organizations implement the BSC. Jones and Dugdale (2020) focus on how ActivityBased Costing became an expert system, but they do not address how experts are themselves made. That study assumes a predefined category of experts and elites (such as the Harvard work) that they assume has power. In contrast, our study examines how claims to experts and expertise are mobilized through humantechnology interactions. We do not assume a preexisting expert power around the BSC, but analyze how BSC expertise is constructed through the interaction between experience and theoretical knowledge. In so doing, we provide a different type of history, not based on pregiven and powerful agents, but one that is based on taking the technology so seriously that the emergence and development of the technology bees the object of our history. This is important as it allows us to move away from traditional histories of great men and women, and move towards an analysis that shows how an innovation is rarely one fixed object but its multiplicity is the result of the activities of many people, often with interests quite disconnected from the innovation itself. Source: SandyQu,Mahmoud,2020.“Creating and Popularizing a Management Accounting Idea:The case of the Balanced Scorecard”.CAAA Annual Conference,. 譯文 ： 創(chuàng)建并推廣一個管理會計理念 —— 平衡記分卡 該研究意圖弄清通常在地方實踐中創(chuàng)造的管理會計方法是如何發(fā)展、變化和推廣為全球的管理方法。 Kald and Nilsson, 2020。 Hayes and Abernathy, 1980). Revised performance measurement systems were proposed to capture leading indicators of performance. In 1991, Kaplan and Norton began to shape the concept with 12 panies through a research project sponsored by a research arm of KPMG. In 1992, Kaplan and Norton published the results of this initial study in the Harvard Business Review, presenting the BSC as “measures that drive performance”. The BSC was presented as an innovative system which plemented the financial measures with measures on customer satisfaction, internal processes and the organization?s innovation, learning and growth (Kaplan and Norton, 1992, ). In 1996, Kaplan and Norton published their first book on the BSC, arguing that it is a way of “translating strategy into action”, a methodology for promoting strategic management. In 2020, Kaplan and Norton released their second book, The Strategy Focused Organization, which describes the BSC as an enterprise strategic management system, integral for a ?strategy focused organization?. In 2020, Kapl
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