The diffusion and evolution of Balanced Scorecard in Sparebanken Vest : a case study of Balanced Scorecard as a virus

Abstract

In 2011, K.A. Røvik published the virus theory for analysing management ideas. This study seeks to answer the overarching question of ‘How can the virus theory contribute to understanding the diffusion and evolution of management ideas? ` We seek to gain insight into its contribution by analysing three areas of interest. The first goal is to understand how the virus theory can be applied in analysing the trajectory of Balanced Scorecard in Sparebanken Vest. The second question elaborates on the interrelatedness of the organisational idea-handling processes offered in the theory. The third objective is to explore its relative contribution in comparison to the now prevalent management fashion theory. For the purpose of this study, we have collected longitudinal data on Balanced Scorecard in Sparebanken Vest. We have complemented the secondary data with in depth interviews with four employees at managerial level in Sparebanken Vest. Our research suggests that virus theory is applicable for describing the diversity of processes that appear in an organisation in the post-implementation phase. Based on the analysis, we discuss the specific findings from the case study and propose a general timeline of the interrelatedness of the organisational idea-handling processes. Furthermore, we conclude that the virus theory can offer a more nuanced picture for analysing management ideas on an intra-organizational level. Hence, this study suggests that the virus theory can improve and fulfil some of the gaps by management fashion theory for analysing and understanding the diffusion and evolution of management ideas.