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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,thecreationandspreadofnewid
2、easisdepictedasastoryofgreatinnovatorsandthediffusionofideas,arationaliststorythatstressesthepulloffixedideas.Instead,weconcentrateonthefragilityandvariabilityofideasandtheimportanceofideasbeingpushedalong.Westressthecrucialroleofcustomizationandtranslationinconvertinganideaintoatoolthatmanagersc
3、anregardaspractical,withthepotentialtobeusedbythousandsoforganizationsaroundtheworld.Howdoesanidea,easilydismissedasimpractical,afadorambiguous,becomeanacceptableinnovationandevenatakenforgrantedcomponentofgoodmanagement?WeconcentrateontheBalancedScorecardasanexampleinordertoprovideanindepthunder
4、standingoftheprocessesbywhichmanagementaccountingideasentertheworldofspecificorganizationalpracticesandtechnologies.TheBSChasbeenoutlinedinaseriesofinfluentialarticlesandbest-sellingbusinessbooks(KaplanandNorton,1992,1996)thatnowformsthebasisofamajorconsultingindustryandsetoforganizationalpractic
5、es.WefocusontheprocessesbywhichideasofastrategicperformancemeasurementsystemaretranslatedintoamultitudeofspecificpracticesthattodaycomprisetheBalancedScorecard(BSC).ThisstudyisconcernedwiththeimplementationofthekeyideasoftheBSC.HoweverwedonotfocusonhowoneormoreorganizationsadoptandadapttheBSC,whi
6、chwouldstudyadoptersandusersoftheBSC(Wenisch,2003,Tuomela,2006).WhilesuchstudiescanprovidevaluableinsightonhowtheBSChasbeenusedandadaptedacrosssite,suchstudiestakeforgrantedtheideaoftheBSCasanestablishedtechnology,acceptorganizationalboundariesasmoreorlessfixed,anddonotproblematizeitspurposeandde
7、velopment.Wefocusonhownewideasandconceptsenterintomanagerialthinkingandtherebyhavethepotentialtobecomewidelyknown,acceptedandimplemented.1.1.TheBalancedScorecardasaManagementInnovationManagerialdiscoursehasseenashiftfr
