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1、本科毕业论文（设计）外文翻译原文：CreatingandPopularizingaManagementAccountingIdea:TheCaseoftheBalancedScorecard1.IntroductionThisstudyseekstounderstandhowmanagementaccountingtechniques,oftencreatedinlocalpractice,aredeveloped,extendedandpopularizedintoglobalmanagementpractice.Commonly,thecrea
2、tionandspreadofnewideasisdepictedasastoryofgreatinnovatorsandthediffusionofideas,arationaliststorythatstressesthepulloffixedideas.Instead,weconcentrateonthefragilityandvariabilityofideasandtheimportanceofideasbeingpushedalong.Westressthecrucialroleofcustomizationandtranslation
3、inconvertinganideaintoatoolthatmanagerscanregardaspractical,withthepotentialtobeusedbythousandsoforganizationsaroundtheworld.Howdoesanidea,easilydismissedasimpractical,afadorambiguous,becomeanacceptableinnovationandevenatakenforgrantedcomponentofgoodmanagement?Weconcentrateont
4、heBalancedScorecardasanexampleinordertoprovideanindepthunderstandingoftheprocessesbywhichmanagementaccountingideasentertheworldofspecificorganizationalpracticesandtechnologies.TheBSChasbeenoutlinedinaseriesofinfluentialarticlesandbest-sellingbusinessbooks(KaplanandNorton,1992,
5、1996)thatnowformsthebasisofamajorconsultingindustryandsetoforganizationalpractices.WefocusontheprocessesbywhichideasofastrategicperformancemeasurementsystemaretranslatedintoamultitudeofspecificpracticesthattodaycomprisetheBalancedScorecard(BSC).Thisstudyisconcernedwiththeimple
6、mentationofthekeyideasoftheBSC.HoweverwedonotfocusonhowoneormoreorganizationsadoptandadapttheBSC,whichwouldstudyadoptersandusersoftheBSC(Wenisch,2003,Tuomela,2006).WhilesuchstudiescanprovidevaluableinsightonhowtheBSChasbeenusedandadaptedacrosssite,suchstudiestakeforgrantedthei
7、deaoftheBSCasanestablishedtechnology,acceptorganizationalboundariesasmoreorlessfixed,anddonotproblematizeitspurposeanddevelopment.Wefocusonhownewideasandconceptsenterintomanagerialthinkingandtherebyhavethepotentialtobecomewidelyknown,acceptedandimplemented.1.1.TheBalancedScore
8、cardasaManagementInnovationManagerialdiscoursehasseenashiftfr
