Perceived problems associated with the implementation of the balanced scorecard: evidence from Scandinavia
Journal article, Peer reviewed
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http://hdl.handle.net/11250/195613Utgivelsesdato
2014Metadata
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- Scientific articles [2223]
Originalversjon
Problems and Perspectives in Management, 12(2014)1: 121-131Sammendrag
The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world.
Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media,
researchers have shown that the implementation of BSC can be a complicated process. There are many pitfalls and
dysfunctional consequences associated with the implementation and use of the BSC. Still, little research is conducted
on BSC implementation issues. This paper reports on a qualitative study of Scandinavian BSC users. Based on
interview data, the paper identifies four main problem areas associated with the implementation of the BSC concept:
conceptual, technical, social and political issues. These problematic issues are discussed with reference to the existing
BSC literature, and more generally, the literature on the implementation of management concepts in organizations.
Beskrivelse
This is an Open Access journal available at businessperspectives.org