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Perceived benefits of balanced scorecard implementation: some preliminary evidence

Madsen, Dag Øivind; Stenheim, Tonny
Journal article, Peer reviewed
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Stenheim_PPM_032014.pdf (123.5Kb)
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http://hdl.handle.net/11250/293754
Utgivelsesdato
2014
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  • Scientific articles [1722]
Originalversjon
Problems and Perspectives in Management, 12(2014)3:81-90  
Sammendrag
Since its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both

academics and practitioners. In the ‘official’ practitioner-oriented literature the BSC’s main proponents Kaplan and

Norton have touted the concept’s potential performance enhancing effects. Academics have been more skeptical, and

have not found a clear-cut relationship between the use of the BSC and organizational performance. It appears that

some uses of the BSC may increase performance, while other types of BSC use might decrease it. Still, research has

shown that the concept is widely used in practice, more than 20 years after its introduction. The longevity of the BSC

indicates that organizations are satisfied with the concept and find at least aspects of it useful and beneficial. The extant

literature, however, gives limited insight into the aspects of the BSC that managers appreciate. This leads to the

following research question: What aspects of the BSC are perceived as beneficial by consultants and managers? Using

data from qualitative interviews with BSC consultants and users, this paper explores the perceived benefits associated

with the implementation of the BSC. The data show the perceived benefits are related to the concept’s fit with the local

institutional context in Scandinavia, e.g. in terms of balancing shareholder and stakeholder demands. In addition,

consultants and managers highlight social and behavioral changes as a result of BSC implementation.
Beskrivelse
This is an Open Access journal available at www.businessperspectives.org
Utgiver
Business Perspectives
Tidsskrift
Problems and Perspectives in Management

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