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Orientador(es)
Resumo(s)
Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neobureaucracy.
In this paper, we analyse whether a technique used in Management Accounting Systems
(MAS), known as the Balanced Scorecard (BSC), represents a bureaucratic order. We propose the following
set of concepts to identify a bureaucratic order: authority, jurisdiction, professional qualications, knowledge,
rationality, discipline, accountability, systematization and transparency. We discuss the presence of such a
set of concepts in the design and implementation of the BSC and conclude that the BSC is an example of a
neo-bureaucratic order. This paper also underlines another important finding, the value of bureaucracy in
attaining good MAS. The theme we explore is overlooked in the accounting literature. This paper can be a
starting point for further research.
Descrição
Palavras-chave
Balanced scorecard Bureaucracy Evolution Management accounting Organizations