The relationship of organizational culture to balanced scorecard effectiveness

The balanced scorecard, developed by Kaplan and Norton in 1992, gained enormous popularity as a way to "translate a company's strategy into specific measurable objectives." In practice, however, relatively few of those adopting the BSC seemed to achieve measurable benefits. Why the sh...

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Bibliographic Details
Published in:S.A.M. advanced management journal (1984) 2010-09, Vol.75 (4), p.31
Main Authors: Deem, Jackie W, Barnes, Barry, Segal, Sabrina, Preziosi, Robert
Format: Article
Language:English
Subjects:
Adaptability
Balanced Scorecard
Business performance management
Corporate culture
Educational services industry
Effectiveness
Government employees
Hypotheses
Management styles
Norton, David P
Performance evaluation
Performance management
Studies
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Summary:The balanced scorecard, developed by Kaplan and Norton in 1992, gained enormous popularity as a way to "translate a company's strategy into specific measurable objectives." In practice, however, relatively few of those adopting the BSC seemed to achieve measurable benefits. Why the shortfall? Was an organization's culture a deciding factor, as Kaplan and Norton posited? A literature search turns up significant empirical research supporting this link, which the authors further tested with a field-type study. The target population was county government employees in one of the 10-most populated counties in the U.S. that had implemented a BSC. The statistical analysis of survey results confirmed the positive link between BSC effectiveness and organizational culture, particularly four distinct aspects: involvement, consistency, adaptability, and mission trait. [PUBLICATION ABSTRACT]
ISSN:0749-7075
0567-977X