外文翻译---创建并推广一个管理会计理念平衡记分卡-会计审计(编辑修改稿)

外文翻译---创建并推广一个管理会计理念平衡记分卡-会计审计(编辑修改稿)内容摘要：

lds, 2020。 Otley, 1999). Such concerns, also typical of other management accounting innovations, create skepticism and doubt, and can be the basis for management resistance and barriers to organizational adoption and implementation. Despite (or at times, as a response to) the above criticisms, the BSC has to be turned into a detailed and meaningful set of techniques that managers believe they can use. . Motivation and Objectives of the Study There has been little research on how popular management accounting ideas travel across time and space, and how and to what extent, these ideas are given local meaning and relevance. A notable attempt to study the spread of management ideas into practice is, however, (Jones and Dugdale 2020), which traced the emergence of ABC, and illustrated how it permeates the business world. While our research has similarities to their study, we extend their research not just by focusing on the details of the BSC, but also because we examine how the BSC idea gets converted into widely accepted practices, for example, business models and strategic maps, IT and knowledge management systems, performance appraisal techniques, consultation devices etc. Concentrating on one innovation, the BSC, permits an in depth understanding of how new management accounting ideas are not just tal ked about (whether enthusiastically or skeptically), but how they enter the sphere of organizational practices. The BSC has a relatively long history that is well documented by its popularizers (Kaplan and Norton, 1992, 1996。 Kaplan, 1998). Kaplan (1998, 1994) largely repeats this history as an account of a knowledge creation cycle, but, rather improbably, depicts the process as smooth and without conflict. The present study illustrates some of the previously undocumented translations, disruptions, maneuvers and tensions involved in the process of disembedding and reembedding the idea, drawing on Giddens‟ notion of global and local interconnectedness (cf., Jones and Dugdale, 2020). Specifically, we examine how the idea of the BSC emerged from local practice during the late 1980s, and how it was subsequently generalized, thus enabling it to travel as a thinkable, manageable concept. We also illustrate how the construction of processes (of, for example, strategy implementation) and of people, notably the expertise around the idea, enabled it to be seen as operable and even necessary at various times and places, even in the face of skepticism. Translation processes are crucial in converting an abstract idea into a practical technology. Power (2020) focuses on the rise and discursive acceptance of specific ideas and their role in constituting the practices of risk management, and suggests, “all management practices necessarily embody and are constituted by ideas of what they should be”. These ideas which constitute programmatic elements in practice are often linked to larger value systems (Rose and Miller, 1992). In the case of the BSC, the larger value system includes the importance of quantification and the value of strategic management. We examine both the construction of the object of technology, the BSC, and how some actors are constructed as BSC experts. Sturdy et al. (2020) argue that the translation process has emphasized “the activity of inanimate objects such as technological hardware”, but “the transformation of human actors is underplayed”. The making of experts is an important element in the making and unmaking of the ideas themselves (Gendron et al, 2020). There are two aspects in the construction of experts: within and outside the organization. The construction of experts within the organ。