资源描述：
《平衡记分卡的概念基础【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译原文：CreatingandPopularizingaManagementAccountingIdea:TheCaseoftheBalancedScorecard1.IntroductionThisstudyseekstounderstandhowmanagementaccountingtechniques,oftencreatedinlocalpractice,aredeveloped,extendedandpopularizedintoglobalmanagementpractice.Commonly,the
2、creationandspreadofnewideasisdepictedasastoryofgreatinnovatorsandthediffusionofideas,arationaliststorythatstressesthepulloffixedideas.Instead,weconcentrateonthefragilityandvariabilityofideasandtheimportanceofideasbeingpushedalong.Westressthecrucialroleofcustomizationandtra
3、nslationinconvertinganideaintoatoolthatmanagerscanregardaspractical,withthepotentialtobeusedbythousandsoforganizationsaroundtheworld.Howdoesanidea,easilydismissedasimpractical,afadorambiguous,becomeanacceptableinnovationandevenatakenforgrantedcomponentofgoodmanagement?Weco
4、ncentrateontheBalancedScorecardasanexampleinordertoprovideanindepthunderstandingoftheprocessesbywhichmanagementaccountingideasentertheworldofspecificorganizationalpracticesandtechnologies.TheBSChasbeenoutlinedinaseriesofinfluentialarticlesandbest-sellingbusinessbooks(Kapla
5、nandNorton,1992,1996)thatnowformsthebasisofamajorconsultingindustryandsetoforganizationalpractices.WefocusontheprocessesbywhichideasofastrategicperformancemeasurementsystemaretranslatedintoamultitudeofspecificpracticesthattodaycomprisetheBalancedScorecard(BSC).Thisstudyisc
6、oncernedwiththeimplementationofthekeyideasoftheBSC.HoweverwedonotfocusonhowoneormoreorganizationsadoptandadapttheBSC,whichwouldstudyadoptersandusersoftheBSC(Wenisch,2003,Tuomela,2006).WhilesuchstudiescanprovidevaluableinsightonhowtheBSChasbeenusedandadaptedacrosssite,suchs
7、tudiestakeforgrantedtheideaoftheBSCasanestablishedtechnology,acceptorganizationalboundariesasmoreorlessfixed,anddonotproblematizeitspurposeanddevelopment.Wefocusonhownewideasandconceptsenterintomanagerialthinkingandtherebyhavethepotentialtobecomewidelyknown,acceptedandimpl
8、emented.1.1.TheBalancedScorecardasaManagementInnovationManagerialdiscoursehasseenashiftfr
