ABSTRACT

Utilizing the theoretical underpinnings of the actor-network theory (ANT) and neo-institutional theory, we develop and test a model of the relationship between organizational culture and the use of the balanced scorecard (BSC). The data are collected from 1,126 top management and other employees in 48 manufacturing companies in India. After primary data collection and using path analysis, we find that the usage of the BSC is dependent on organizational culture. Organizations that are future and performance oriented with a high level of power distance have higher levels of BSC usage. This usage is found to be lower in organizations that are collectivist and uncertainty avoidant.

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