Institutional contradiction and BSC implementation: comparative organizational analysis

Nizar Mohammad Alsharari, Riyad Eid, Ali Assiri

Research output: Contribution to journalArticlepeer-review

15 Citations (Scopus)


Purpose: This paper aims to explain institutional contradictions in the balanced scorecard (BSC) implementation process between organizations, which successfully implemented BSC. The purpose of this paper is to identify a comprehensive set of potential determinants influencing the successful implementation of BSC. Design/methodology/approach: This study is an exploratory investigation into the BSC implementation based on a dialectical perspective. It uses the triangulation of data collection including interviews, documents and surveys. This also includes a comprehensive scrutiny of the relevant literature; a comprehensive analysis of case studies of BSC implementations in four organizations; and interviews and documents evidences that have already implemented or are in the process of implementing BSC. Findings: The BSC was successfully implemented in the organizations, when the accounting systems introduced in these organization had already been institutionalized, that is, accepted and used on day-to-day basis. The dialectical perspective postulates that for change to become institutionalized in the organization, it needs to overcome the problem of embedded agency. This process of change is possible due to the accumulation of institutional contradiction that enables human praxis to introduce change (Seo and Creed, 2002). Research limitations/implications: There is a need to empirically test and refine the proposed factors and explore relationships among the various variables by collecting data from organizations that have already implemented BSC. Practical implications: The findings of this study are important and relevant to all the different-sized organizations in the different sectors and industries. This study also makes a significant contribution to society in general. Originality/value: This paper contributes to the literature on organizational and accounting change that emphasis the crucial role that institutional contradiction plays in the process of BSC implementation. The findings of this study will help management in making crucial decisions and in resource allocations that are required to make the BSC implementation a success.

Original languageEnglish
Pages (from-to)414-440
Number of pages27
JournalInternational Journal of Organizational Analysis
Issue number3
Publication statusPublished - Jul 8 2019


  • Balanced scorecard
  • Benchmarking
  • Critical success factors
  • Organizational analysis
  • Performance measures

ASJC Scopus subject areas

  • Strategy and Management
  • Organizational Behavior and Human Resource Management


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