In this paper we focus on the diffusion of a particular innovation, namely the balanced
scorecard (BSC). In a series of publications Kaplan and Norton (1992, 1993, 1996a, 1996b,
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2001) have presented the basic ideas underlying this concept. These authors also discuss why
companies demand the BSC, what it can be used for and how it should be implemented. The
development of the BSC has clearly been inductive, and the presentation of cases is thus
crucial to the overall argument here. To a certain extent the concept has developed
dynamically, in that elements in its content have changed between the time when the BSC
was introduced in 1992 and its more widely known presentation in 1996 (Kaplan and Norton,
1996b).