摘要
卡普兰和诺顿于1992年首次提出“平衡计分卡”的概念,引起了实务界与学术界的广泛关注,开启了平衡计分卡的讨论热潮。本文针对2000-2021年间发表于国际主流会计学术期刊中的平衡计分卡文献进行系统整理和述评,从平衡计分卡的影响因素、采用、实施、评价、作用与实践梳理总结了研究框架,并进一步对比了国内外主流学术期刊以平衡计分卡为主题的发文情况,从研究情景、理论基础和研究方法等角度进行统计分析。最后,对未来我国平衡计分卡研究的发展方向进行了展望。通过对这些问题的讨论,试图为中国学者开展具有中国特色的平衡计分卡研究提供参考借鉴。
Kaplan and Norton put forward the concept of“Balanced Scorecard”in 1992,which attracted extensive attention from the practical and academic sides.Afterwards,many papers introduced and discussed balanced scorecard.This paper systematically collates and reviews the balanced scorecard literature published in international mainstream accounting academic journals from 2000 to 2021,and concludes the research framework of balanced scorecard from the perspective of its influencing factors,adoption,implementation,evaluation,role and practice.In addition,this paper also compares the publications of domestic and foreign mainstream journals with the theme of balanced scorecard,and puts forward relevant suggestions for Chinese scholars to carry out research on balanced scorecard in the Chinese context from the perspective of research scenarios,research methods and theories.By the discussion of these issues,we aim to provide reference for Chinese scholars to conduct research on Balanced Scorecard with Chinese setting.
出处
《会计研究》
CSSCI
北大核心
2022年第8期121-134,共14页
Accounting Research
基金
国家社会科学基金项目(21BGL009)
财政部“会计名家培养工程”项目(财会[2018]14号)的资助
作者简介
通讯作者:安娜,lanna121@163.com。
