文献类型：期刊文献

中文题名：中国平衡计分卡研究的特征分析——基于高引用频率和下载次数的文献研究

英文题名：The Feature Analysis of Chinese Research on Balanced Score Card:A Literature Research Based on Citation Frequency and Number of Downloads

作者：张爱民[1];董梅[1];俞丽辉[1]

机构：[1]华东理工大学商学院,上海200237

年份：2013

卷号：27

期号：6

起止页码：32

中文期刊名：会计与经济研究

外文期刊名：Accounting and Economics Research

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2011】；

语种：中文

中文关键词：平衡计分卡;文献研究;引用频率;下载次数

外文关键词：balanced score card;literature research;citation frequency;number of downloads

摘要：以"平衡计分卡"为关键词,从中国知网(CNKI)中不限制时间范围地选取引用频率最高和下载次数最多的各20篇文献,进行特征分析。研究发现,我国平衡计分卡研究经历了1999至2006年的探索期和从2007年至今的发展期。探索期的研究方法以规范性研究为主,理论基础仅限于经济学的代理理论和社会学的权变理论;发展期的研究方法开始多元化,理论基础也开始向心理学等理论拓展,发表在核心期刊上的文献增多。目前,我国平衡计分卡研究,距离成熟期仍有相当长的一段距离,还存在大量研究机会。
Using Balanced Score Card （BSC）as the key word and without limiting the time range, we select the twenty most frequently cited and the twenty most downloaded pieces of literature from CNKI for feature analysis.Through analysis we find that research on BSC in China has evolved from a preliminary exploration period during 1996 -2006,to a development period since 2007.In the exploration period, predominant studies are normative;the basic theories are limited to the agency theory in economics and the contingency theory in sociology.In the development period,the research methods are diversified;the basic theories expand to psychology;more literatures are published in top journals.In summary,there are still lots of opportunities for BSC research of China,in spite of a long way from maturity.