A descriptive analysis of BSC implementation: a stakeholder perspective.

Summary Much work has been done on the implementation of the Balanced Scorecard (BSC), but not on the analysis of the duration of the systems put in place. Using ANT-Actor Network Theory, we analyze how a long-term experiment can be changed to revise its content and thus maintain its interest for an organization. Apart from the technical problems to be solved, we also consider that the implementation of the Balanced Scorecard gives rise to a translation in the sense of ANT.