Article2006

How to profit from the balanced scorecard

85 citations0/0 files storedIndustrial Management & Data Systems

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Accounting and Organizational Management Information Technology Governance and Strategy Corporate Governance and Management

Abstract

Purpose The purpose of this paper is to identify a comprehensive set of potential determinants influencing the successful implementation of balanced scorecard (BSC). Design/methodology/approach This research is an exploratory investigation into the BSC implementation based on a holistic view. This includes: a comprehensive scrutiny of the relevant literature; a comprehensive analysis of case studies of BSC implementations in organisations presented in the literature; and an exploratory global survey of 103 organisations in 25 countries that have already implemented or are in the process of implementing BSC. Findings The roadmap presented in this paper has been taken from a model proposed in the study. The model contained 27 critical success factors which are expected to influence the BSC implementation. The model divides those factors into three levels, namely dominant, main, and supporting factors. Research limitations/implications There is a need to empirically test and refine the proposed factors, and explore relationships among the various variables by collecting data from organisations that have already implemented BSC. Practical implications The findings of this study are important and relevant to all the different sized organisations in the different sectors and industries. This study also makes a significant contribution to society in general. Originality/value Generally, the generic factors proposed by this study should enhance the current practices of BSC implementation, which mostly follow narrowly‐focused approaches. In essence, the results of this research will help management in making crucial decisions and in resource allocations that are required to make the BSC implementation a success.

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References

1992The balanced scorecard : measures that drive performance 1997The balanced scorecard: Translating strategy into action 1992The balanced scorecard--measures that drive performance.1996Using the balanced scorecard as a strategic management system 2000The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment 1996Linking the Balanced Scorecard to Strategy 1986Measuring strategic performance 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades

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