Effectiveness of the Balanced Scorecard: The Impact of Strategy and Causal Links

Alex Yu Lichen, Sujatha Perera, Susan Crowe

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

Many of the claimed benefits of the Balanced Scorecard (BSC) rely on the linkage of its performance measures to strategy and on causal relations among its measures. Using a survey research method, this study examines the extent to which adopters of BSC consider these features and whether they result in more effective performance measurement systems.

A survey of medium and large Australian manufacturing organisations reveals that varying forms of scorecards are used in practice and that managers who perceive that their scorecard measures are linked to strategy and affect each other in a causal manner also perceive a higher level of effectiveness of the BSC. The study also suggests that strategic use of BSC is not as widespread as might be expected.
OriginalsprogEngelsk
TidsskriftJournal of Applied Management Accounting Research
Vol/bind6
Udgave nummer2
Sider (fra-til)37-55
ISSN1443-9905
StatusUdgivet - 2008

Emneord

  • Balanced Scorecard
  • Casual Links
  • Strategy Link
  • Performance Measurement and Management Systems
  • Performance Measurement Systems

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