Does the balanced scorecard adoption enhance the levels of organizational climate, employees’ commitment, job satisfaction and job dedication?

• Published in: Management decision 2014-01, Vol.52 (5), p.983-1010
• Main Authors: Ángel Calderón Molina, Miguel, Manuel Hurtado González, José, Palacios Florencio, Beatriz, Luis Galán González, José
• Format: Article
• Language: English
• Subjects: Attitudes; Balanced Scorecard; Communication; Corporate culture; Employee attitude; Employee behavior; Employees; Feedback; Human resource management; Hypotheses; Influence; Job satisfaction; Management decisions; Management science & operations; Management science/operations research; Organizational behavior; Social responsibility; Strategic management; Studies; Variables
• ISSN: 0025-1747; 1758-6070
• DOI: 10.1108/MD-06-2013-0351

Purpose – The purpose of this paper is to study the influence that balanced scorecard (BSC) adoption has on organizational climate, employees’ commitment, job satisfaction and job dedication. Design/methodology/approach – Data were collected using a questionnaire sent to the employees working in a retail sector firm, at two different moments in time, between the years 2009 and 2010. A total of 494 questionnaires were correctly returned. The response rates were 55.6 and 60.2 percent respectively. Tests (ANOVA) were carried out related to the constructs which make up the model studied, before and after the BSC implementation. Findings – The results indicate a clear relationship with the satisfaction of employees within the organization; it shows that the BSC implementation is significantly related to positive employees’ affective reactions. Originality/value – The outcomes of the study are relevant both to the literature on strategic change and business management, since they determine that the correct implementation of the BSC causes a significant change in the employees’ behavior and attitudes toward the firm's strategic objectives.