平衡记分卡的概念基础外文翻译.doc

本科毕业论文（设计） 外 文 翻 译 原文： Creating and Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard 1. Introduction This study seeks to understand how management accounting techniques, often created in local practice, are developed, extended and popularized into global management practice. Commonly, the creation and spread of new ideas is depicted as a story of great innovators and the diffusion of ideas, a rationalist story that stresses the pull of fixed ideas. Instead, we concentrate on the fragility and variability of ideas and the importance of ideas being pushed along. We stress the crucial role of customization and translation in converting an idea into a tool that managers can regard as practical, with the potential to be used by thousands of organizations around the world. How does an idea, easily dismissed as impractical, a fad or ambiguous, become an acceptable innovation and even a taken for granted component of good management? We concentrate on the Balanced Scorecard as an example in order to provide an in depth understanding of the processes by which management accounting ideas enter the world of specific organizational practices and technologies. The BSC has been outlined in a series of influential articles and best-selling business books (Kaplan and Norton, 1992, 1996) that now forms the basis of a major consulting industry and set of organizational practices. We focus on the processes by which ideas of a strategic performance measurement system are translated into a multitude of specific practices that today comprise the Balanced Scorecard (BSC). This study is concerned with the implementation of the key ideas of the BSC. However we do not focus on how one or more organizations adopt and adapt the BSC, which would study adopters and users of the BSC (Wenisch, 2003, Tuomela, 2006). While such studies can provide valuable insight on how the BSC has been used and adapted across site, such studies take for granted the idea of the BSC