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Author:Norreklit, H.
Title:The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard
Journal:Accounting, Organizations and Society
2003 : AUG, VOL. 28:6, p. 591-619
Index terms:Accounting
Balanced scorecard
Literature
Language:eng
Abstract:The Balanced Scorecard - herein BS - currently receives much attention. This article analyzes the means by which the authors of The BS have created that attention. Is it the result of a new and convincing theory, or is it merely the result of persuasive rhetoric, where convincing theory differs from solely persuasive rhetoric in that concepts and claims are based on sound argumentation? The article concludes that the text is not so convincing as persuasive, a feature characteristic of the genre of management guru texts.
SCIMA record nr: 248524
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