?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Monitoring+and+regulatory+role+of+the+balanced+scorecard+in+controlling+organisational+identities&rft.creator=Kim%2C+Jungsun&rft.subject=organisational+identity%2C+corporate+identity%2C+management+control%2C+performance+measurement+system%2C+balanced+scorecard&rft.description=This+thesis+employs+the+theoretical+fusion+of+disciplinary+knowledge%2C+interlacing+an+analysis+from+both+functional+and+interpretive+frameworks+and+applies+these+paradigms+to+three+concepts%E2%80%94organisational+identity%2C+the+balanced+scorecard+performance+measurement+system%2C+and+control.+As+an+applied+thesis%2C+this+study+highlights+how+particular+public+sector+organisations+are+using+a+range+of+multi-disciplinary+forms+of+knowledge+constructed+for+their+needs+to+achieve+practical+outcomes.+Practical+evidence+of+this+study+is+not+bound+by+a+single+disciplinary+field+or+the+concerns+raised+by+academics+about+the+rigorous+application+of+academic+knowledge.+The+study%E2%80%99s+value+lies+in+its+ability+to+explore+how+current+communication+and+accounting+knowledge+is+being+used+for+practical+purposes+in+organisational+life.+The+main+focus+of+this+thesis+is+on+identities+in+an+organisational+communication+context.+In+exploring+the+theoretical+and+practical+challenges%2C+the+research+questions+for+this+thesis+were+formulated+as%3A%0D%0A%0D%0A1.%09Is+it+possible+to+effectively+control+identities+in+organisations+by+the+use+of+an+integrated+performance+measurement+system%E2%80%94the+balanced+scorecard%E2%80%94and+if+so%2C+how%3F%0D%0A%0D%0A2.%09What+is+the+relationship+between+identities+and+an+integrated+performance+measurement+system%E2%80%94the+balanced+scorecard%E2%80%94in+the+identity+construction+process%3F+%0D%0A%0D%0AIdentities+in+the+organisational+context+have+been+extensively+discussed+in+graphic+design%2C+corporate+communication+and+marketing%2C+strategic+management%2C+organisational+behaviour%2C+and+social+psychology+literatures.+Corporate+identity+is+the+self-presentation+of+the+personality+of+an+organisation+(Van+Riel%2C+1995%3B+Van+Riel+%26+Balmer%2C+1997)%2C+and+organisational+identity+is+the+statement+of+central+characteristics+described+by+members+(Albert+%26+Whetten%2C+2003).+In+this+study%2C+identity+management+is+positioned+as+a+strategically+complex+task%2C+embracing+not+only+logo+and+name%2C+but+also+multiple+dimensions%2C+levels+and+facets+of+organisational+life.+Responding+to+the+collaborative+efforts+of+researchers+and+practitioners+in+identity+conceptualisation+and+methodological+approaches%2C+this+dissertation+argues+that+analysis+can+be+achieved+through+the+use+of+an+integrated+framework+of+identity+products%2C+patternings+and+processes+(Cornelissen%2C+Haslam%2C+%26+Balmer%2C+2007)%2C+transforming+conceptualisations+of+corporate+identity%2C+organisational+identity+and+identification+studies.%0D%0A++%0D%0ALikewise%2C+the+performance+measurement+literature+from+the+accounting+field+now+emphasises+the+importance+of+%E2%80%98soft%E2%80%99+non-financial+measures+in+gauging+performance%E2%80%94potentially+allowing+the+monitoring+and+regulation+of+%E2%80%98collective%E2%80%99+identities+(Cornelissen+et+al.%2C+2007).+The+balanced+scorecard+(BSC)+(Kaplan+%26+Norton%2C+1996a)%2C+as+the+selected+integrated+performance+measurement+system%2C+quantifies+organisational+performance+under+the+four+perspectives+of+finance%2C+customer%2C+internal+process%2C+and+learning+and+growth.+Broadening+the+traditional+performance+measurement+boundary%2C+the+BSC+transforms+how+organisations+perceived+themselves+(Vaivio%2C+2007).+The+rhetorical+and+communicative+value+of+the+BSC+has+also+been+emphasised+in+organisational+self-understanding+(Malina%2C+N%C3%B8rreklit%2C+%26+Selto%2C+2007%3B+Malmi%2C+2001%3B+Norreklit%2C+2000%2C+2003).+Thus%2C+this+study+establishes+a+theoretical+connection+between+the+controlling+effects+of+the+BSC+and+organisational+identity+construction.%0D%0A%0D%0ACommon+to+both+literatures%2C+the+aspects+of+control+became+the+focus+of+this+dissertation%2C+as+%E2%80%98the+exercise+or+act+of+achieving+a+goal%E2%80%99+(Tompkins+%26+Cheney%2C+1985%2C+p.+180).+This+study+explores+not+only+traditional+technical+and+bureaucratic+control+(Edwards%2C+1981)%2C+but+also+concertive+control+(Tompkins+%26+Cheney%2C+1985)%2C+shifting+the+locus+of+control+to+employees+who+make+their+own+decisions+towards+desired+organisational+premises+(Simon%2C+1976).+The+controlling+effects+on+collective+identities+are+explored+through+the+lens+of+the+rhetorical+frames+mobilised+through+the+power+of+organisational+enthymemes+(Tompkins+%26+Cheney%2C+1985)+and+identification+processes+(Ashforth%2C+Harrison%2C+%26+Corley%2C+2008).+In+operationalising+the+concept+of+control%2C+two+guiding+questions+were+developed+to+support+the+research+questions%3A%0D%0A%0D%0A1.1+How+does+the+use+of+the+balanced+scorecard+monitor+identities+in+public+sector+organisations%3F%0D%0A%0D%0A1.2+How+does+the+use+of+the+balanced+scorecard+regulate+identities+in+public+sector+organisations%3F+%0D%0A%0D%0AThis+study+adopts+qualitative+multiple+case+studies+using+ethnographic+techniques.+Data+were+gathered+from+interviews+of+41+managers%2C+organisational+documents%2C+and+participant+observation+from+2003+to+2008%2C+to+inform+an+understanding+of+organisational+practices+and+members%E2%80%99+perceptions+in+the+five+cases+of+two+public+sector+organisations+in+Australia.+Drawing+on+the+functional+and+interpretive+paradigms%2C+the+effective+design+and+use+of+the+systems%2C+as+well+as+the+understanding+of+shared+meanings+of+identities+and+identifications+are+simultaneously+recognised.+The+analytical+structure+guided+by+the+%E2%80%98bracketing%E2%80%99+(Lewis+%26+Grimes%2C+1999)+and+%E2%80%98interplay%E2%80%99+strategies+(Schultz+%26+Hatch%2C+1996)+preserved%2C+connected+and+contrasted+the+unique+findings+from+the+multi-paradigms.+The+%E2%80%98temporal+bracketing%E2%80%99+strategy+(Langley%2C+1999)+from+the+process+view+supports+the+comparative+exploration+of+the+analysis+over+the+periods+under+study.+%0D%0A%0D%0AThe+findings+suggest+that+the+effective+use+of+the+BSC+can+monitor+and+regulate+identity+products%2C+patternings+and+processes.+In+monitoring+identities%2C+the+flexible+BSC+framework+allowed+the+case+study+organisations+to+monitor+various+aspects+of+finance%2C+customer%2C+improvement+and+organisational+capability+that+included+identity+dimensions.+Such+inclusion+legitimises+identity+management+as+organisational+performance.+In+regulating+identities%2C+the+use+of+the+BSC+created+a+mechanism+to+form+collective+identities+by+articulating+various+perspectives+and+causal+linkages%2C+and+through+the+cascading+and+alignment+of+multiple+scorecards.+The+BSC%E2%80%94directly+reflecting+organisationally+valued+premises+and+legitimised+symbols%E2%80%94acted+as+an+identity+product+of+communication%2C+visual+symbols+and+behavioural+guidance.+The+selective+promotion+of+the+BSC+measures+filtered+organisational+focus+to+shape+unique+identity+multiplicity+and+characteristics+within+the+cases.+Further%2C+the+use+of+the+BSC+facilitated+the+assimilation+of+multiple+identities+by+controlling+the+direction+and+strength+of+identifications%2C+engaging+different+groups+of+members.+%0D%0A%0D%0AMore+specifically%2C+the+tight+authority+of+the+BSC+framework+and+systems+are+explained+both+by+technical+and+bureaucratic+controls%2C+while+subtle+communication+of+organisational+premises+and+information+filtering+is+achieved+through+concertive+control.+This+study+confirms+that+these+macro+top-down+controls+mediated+the+sensebreaking+and+sensegiving+process+of+organisational+identification%2C+supporting+research+by+Ashforth%2C+Harrison+and+Corley+(2008).+This+study+pays+attention+to+members%E2%80%99+power+of+self-regulation%2C+filling+minor+premises+of+the+derived+logic+of+their+organisation+through+the+playing+out+of+organisational+enthymemes+(Tompkins+%26+Cheney%2C+1985).+Members+are+then+encouraged+to+make+their+own+decisions+towards+the+organisational+premises+embedded+in+the+BSC%2C+through+the+micro+bottom-up+identification+processes+including%3A+enacting+organisationally+valued+identities%3B+sensemaking%3B+and+the+construction+of+identity+narratives+aligned+with+those+organisationally+valued+premises.+%0D%0A%0D%0AWithin+the+process%2C+the+self-referential+effect+of+communication+encouraged+members+to+believe+the+organisational+messages+embedded+in+the+BSC+in+transforming+collective+and+individual+identities.+Therefore%2C+communication+through+the+use+of+the+BSC+continued+the+self-producing+of+normative+performance+mechanisms%2C+established+meanings+of+identities%2C+and+enabled+members%E2%80%99+self-regulation+in+identity+construction.+Further%2C+this+research+establishes+the+relationship+between+identity+and+the+use+of+the+BSC+in+terms+of+identity+multiplicity+and+attributes.+The+BSC+framework+constrained+and+enabled+case+study+organisations+and+members+to+monitor+and+regulate+identity+multiplicity+across+a+number+of+dimensions%2C+levels+and+facets.+The+use+of+the+BSC+constantly+heightened+the+identity+attributes+of+distinctiveness%2C+relativity%2C+visibility%2C+fluidity+and+manageability+in+identity+construction+over+time.%0D%0A%0D%0AOverall%2C+this+research+explains+the+reciprocal+controlling+relationships+of+multiple+structures+in+organisations+to+achieve+a+goal.+It+bridges+the+gap+among+corporate+and+organisational+identity+theories+by+adopting+Cornelissen%2C+Haslam+and+Balmer%E2%80%99s+(2007)+integrated+identity+framework%2C+and+reduces+the+gap+in+understanding+between+identity+and+performance+measurement+studies.+Parallel+review+of+the+process+of+monitoring+and+regulating+identities+from+both+literatures+synthesised+the+theoretical+strengths+of+both+to+conceptualise+and+operationalise+identities.+This+study+extends+the+discussion+on+positioning+identity%2C+culture%2C+commitment%2C+and+image+and+reputation+measures+in+integrated+performance+measurement+systems+as+organisational+capital.+Further%2C+this+study+applies+understanding+of+the+multiple+forms+of+control+(Edwards%2C+1979%3B+Tompkins+%26+Cheney%2C+1985)%2C+emphasising+the+power+of+organisational+members+in+identification+processes%2C+using+the+notion+of+rhetorical+organisational+enthymemes.+This+highlights+the+value+of+the+collaborative+theoretical+power+of+identity%2C+communication+and+performance+measurement+frameworks.+These+case+studies+provide+practical+insights+about+the+public+sector+where+existing+bureaucracy+and+desired+organisational+identity+directions+are+competing+within+a+large+organisational+setting.+Further+research+on+personal+identity+and+simple+control+in+organisations+that+fully+cascade+the+BSC+down+to+individual+members+would+provide+enriched+data.+The+extended+application+of+the+conceptual+framework+to+other+public+and+private+sector+organisations+with+a+longitudinal+view+will+also+contribute+to+further+theory+building.&rft.publisher=Queensland+University+of+Technology&rft.date=2010&rft.type=Thesis&rft.format=application%2Fpdf&rft.relation=https%3A%2F%2Feprints.qut.edu.au%2F39333%2F1%2FJungsun_Kim_Thesis.pdf&rft.rights=free_to_read&rft.relation=Kim%2C+Jungsun+(2010)+Monitoring+and+regulatory+role+of+the+balanced+scorecard+in+controlling+organisational+identities.+PhD+thesis%2C+Queensland+University+of+Technology.&rft.id_number=https%3A%2F%2Feprints.qut.edu.au%2F39333%2F&rft.identifier=QUT+Business+School