Abstract:
This study reports on two comparative case studies on the implementation of the Balanced
Scorecard (BSC) in two Sri Lankan firms, referred to as Alpha and Beta. The purpose of the
study is to carryout a background search of how the BSC message has reached the corporate
sector of Sri Lanka, from a broader perspective, and more specifically to understand BSC
practices in two organizational settings comparing their failures and successes. It deploys the
qualitative method and the case study strategy, while the theoretical anchoring is provided by
the Actor Network Theory and the Fabrication Model. The study illustrates that the BSC
project of Alpha failed to get accepted as a useful Performance Measurement System, while
the scorecard of Beta became accepted as important technique and got solidified at the
organizational level due to different actors and their actions.
xvi
