Striking a new balance : images of control in IC and the BSC
研究了平衡计分卡和智力资本模型（Skandia导航仪）中使用的平衡、导航和驾驶舱隐喻，揭示这些隐喻如何既支持管理会计与控制，又隐含对管理者自身的控制。
This study explores the metaphors of balance, navigation and the cockpit that are used by Kaplan and Norton (1992) and Edvinsson (1997) to describe and explain the balanced scorecard (BSC) and the intellectual capital (IC) model known as the Skandia Navigator. Metaphors reflect how the world is conceived insofar as they are connected to our thoughts and actions. As such they are part of collective creation of the wor[l]d that tends to enclose us within its frame. The metaphors studied, i.e. navigation, the cockpit and balance, express a belief that the BSC and the navigator support management accounting and control. In another sense, however, they also suggest that the BSC and the IC model not only pertain to the explicit management accounting and control of the organization by management but also to the implicit control of managers themselves.