Regulating roles of the use of the balanced scorecard in shaping corporate identities

Kim, Jai & Hatcher, Caroline A. (2008) Regulating roles of the use of the balanced scorecard in shaping corporate identities. In Tilley, E. (Ed.) Power and Place: Refereed Proceedings of the Australian and New Zealand Communication Association Conference, Massey University , Massey University, Wellington, pp. 1-20.

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The literature on corporate identity management suggests that managing corporate identity is a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature and its applications likewise now also emphasise organisational ability to incorporate various dimensions considering both financial and non-financial performance measures when assessing success. The inclusion of these soft non-financial measures challenges organisations to quantify intangible aspects of performance such as corporate identity, transforming unmeasurables into measurables. This paper explores the regulatory roles of the use of the balanced scorecard in shaping key dimensions of corporate identities in a public sector shared service provider in Australia. This case study employs qualitative interviews of senior managers and employees, secondary data and participant observation. The findings suggest that the use of the balanced scorecard has potential to support identity construction, as an organisational symbol, a communication tool of vision, and as strategy, through creating conversations that self-regulate behaviour. The development of an integrated performance measurement system, the balanced scorecard, becomes an expression of a desired corporate identity, and the performance measures and continuous process provide the resource for interpreting actual corporate identities. Through this process of understanding and mobilising the interaction, it may be possible to create a less obtrusive and more subtle way to control “what an organisation is”. This case study also suggests that the theoretical and practical fusion of the disciplinary knowledge around corporate identities and performance measurement systems could make a contribution to understanding and shaping corporate identities.

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ID Code: 26475
Item Type: Conference Paper
Refereed: Yes
Additional Information: The contents of this proceeding can be freely accessed online via the organiser’s web page (see Official URL).
Additional URLs:
Keywords: Balanced Scorecard, Corporate Identity, Public Sector
ISSN: 1179-0199
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300) > Organisation and Management Theory (150310)
Divisions: Current > Research Centres > Australian Centre for Business Research
Current > Research Centres > Australian Research Centre for Aerospace Automation
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Management
Copyright Owner: Copyright 2008 Jai Kim and Caroline Hatcher
Deposited On: 26 Jul 2009 23:16
Last Modified: 08 Sep 2014 04:51

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