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Research on the Balanced Scorecard (BSC) has questioned whether its adoption generates greater integration between financial and nonfinancial performance measures, supports strategy implementation, increases performance and improves strategic decision making. This research has also highlighted how the BSC often generates effects other than these. Building on studies that portray Performance Measurement Systems as intrinsically incomplete practices of representation, the purpose of this article is to investigate how the BSC engages users because of the organizing work that it stimulates around this incompleteness. Our findings allow us to further articulate the power of specific visual elements of the BSC, such as hierarchical trees, wheels, causal and strategy maps. The article provides material that contributes to a better understanding of how the BSC performs multiple roles within organizations beyond a simple representational functionality and unfolds continuously. It contributes to the growing literature on accounting inscriptions, that is, signs producing incomplete representations, by developing an analytical theoretical framework that defines the BSC as a rhetorical machine composed of four key features: (i) a visual performable space (i.e., a schema generating creative engagement); (ii) a method of ordering and innovation; (iii) a means of interrogation and mediation; and (iv) a motivating ritual

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This paper questions a key assumption in the organizations literature that the dynamism of institutional logics and practice variations is the result of rivalry among logics and actors, of tensions and institutional shifts, and of the agency of institutional entrepreneurs. This study examines in rich historical detail the development of accounting in the Jesuit Order, illustrating how Jesuit accounting started from a rationality that did not presuppose an external ordering principle; instead, Jesuit rationality was unfolding-founded in continuous interrogations informed by common, purposeful procedural logics stemming from rhetorical practices used to classify, recall, and invent knowledge. I examine this concept of unfolding rationality in two areas of Jesuit practices: spiritual self-accountability and administrative accounting and recordkeeping. In this Jesuit rationality, the relationships between means and ends, and how and why behaviors take place, were not anchored permanently in a substantive logic. Instead, procedural logics left individual Jesuits and the community to imagine modes of action in the specific social and organizational contexts in which their missions operated.Jesuit rationality was thus unfolding, a persistent and recursive mode of governing social behavior and searching for organizational order that generated large-scale administrative routines and institutional dynamism while never fully achieving that order. The analysis brings into question our understanding of the historical and institutional genealogies of modern rationality and its taken-for-granted link with Protestant ethics.