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Purpose – The purpose of this paper is to synthesise a pragmatic constructivist view of management control and a critical discourse perspective on organizational action. These theories are deployed to build a conceptual framework that can be used to interpret the construction of a management control discourse in specific empirical situations. The framework is deployed to show how, in a particular instance, the balanced scorecard (BSC) can be seen as impacting on organizational action and success/failure. Design/methodology/approach – The paper develops a theoretical framework for management control which is used to interpret a case study of a BSC implementation in a major bank. Findings – The paper reports on a case study of a major bank where the BSC changed actors’ perceptions and actions. Although the bank avoided some of the worst excesses of pre-Credit Crunch delinquency, other problems such as misselling suggest that the BSC’s impact on organizational success/failure was ambiguous. The BSC may have improved organizational coordination but long-standing values based on a bonus culture contributed to long-term commercial problems. Research limitations/implications – With mainstream researchers on the BSC lacking a conceptual basis that explains the communicative impact of the BSC and interpretive researchers focusing on the role of rhetoric in spreading the BSC amongst practitioners, then the conceptual framework in this paper suggests a way of synthesising mainstream and interpretive research on the BSC. Originality/value – The originality of the paper lies in its application of pragmatic constructivism and critical discourse analysis to interpret and explain the impact of the BSC in a particular organizational setting.

Preoperative immune-nutritional status is correlated with postoperative outcomes. The Controlling Nutritional Status (CONUT) score is a useful tool for predicting the postoperative outcomes of cancer surgery. This study aimed to evaluate whether the CONUT score could predict postoperative complications in Crohn’s disease (CD) patients. In total, 202 CD patients were eligible. Univariate and multivariate analyses were performed to identify risk factors for postoperative complications. Receiver operating characteristic (ROC) curves were generated to examine the cutoff value for predictors of postoperative complications. Among all the patients, 66 developed postoperative complications. The cut-off value of the CONUT score was 3.5 for complications. Eighty-one patients had a low CONUT score (< 3.5), and 121 patients had a high CONUT score (> 3.5). There was a significant difference in postoperative complications between the groups with low and high CONUT score (17.3% vs. 43.0%, p < 0.001). Patients with high CONUT score had low body mass index (BMI), more mild postoperative complications (p = 0.001) and a longer postoperative stay (p = 0.002). Postoperative complications were correlated with BMI, preoperative albumin, the preoperative CONUT score, and preoperative infliximab use. Then, the preoperative CONUT score was an independent risk factor for complications (OR 3.507, 95% CI 1.522–8.079, p = 0.003). ROC analysis showed that the CONUT score was a better predictor of postoperative complications in CD patients than albumin and the prognostic nutritional index. Thus, a preoperative CONUT score cut-off value of more than 3.5 could help to identify patients with a high possibility of malnutrition and postoperative complications.