Another strand of research with significant potential to make the politics behind the
diffusion of the BSC explicit has concentrated on its distinct ideological dimensions
and how this contributes to legitimize particular management styles. In its original
form, the BSC arguably represents an individualistic and meritocratic ideology pivoting on “fair” contractual relationships between superiors and subordinates that is consistent with dominant management styles in the USA but that varies in its
amenability to cultural traits and management practices in other parts of the world
(Bourguignon et al., 2004; Nørreklit et al., 2006). This ideology allegedly reifies notions of performance management valorising objective assessment and distribution of
rewards and discouraging arbitrary forms of power from being exercised. Closer
attention to whether such ideological dimensions “fit” different national cultures and
management values may provide additional insights into the attractiveness of the BSC
and how this affects its diffusion as a “global” management innovation. Little, if any,
empirical work around this theme is discernible. To better understand the political
implications of the ideology underpinning the BSC, however, it is also necessary to
examine which organizational stakeholders it serves and how they mobilize it to entrench their power. Bourguignon et al. (2004) subscribed to a “neutral” conception of
ideology without elaborating on such implications. But a politically neutral conception
of ideology may lead researchers to unwittingly reinforce dominant ideologies