Publisher's Synopsis
Over the past two and a half decades the BSC (Kaplan and Norton 1992, 1996a, 1996 b, 2000, 2001, 2004) has become a well-established feature of management accounting research and practice. Its popularity among researchers is confirmed by the submission of more than 30 papers for this special issue. The contributions of the accepted papers relate to the generalisation of the BSC framework, the assumption of a cause-and-effect relationship and the organisational impact of BSC measurement.
