Abstract:
Althoughthe balanced scorecard (BSC) is claimed to be conceptually superior to budgeting,not all BSC
implementations get sustained, and some organizations even move back to budgetary control systems.Using the
qualitative case study approach,this study investigates the reasons for the change of management controlfrom
BSC to budgeting in a Sri Lankan commercial bank.To capture thesereasons, a revised Accounting Change
Model of Cobb, Helliar, and Inns (1995) was used. This study contributes to literature by further developing
Cobb et al.’s (1995) Model, by sub-categorizing the momentum for change into three elements: people,
processes and external triggers, based on the case study evidence.
