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The adoption of Balanced Scorecard: empirlical evidence
Journal Title: MANAGEMENT CONTROL 
Author/s: Lorenzo Lucianetti 
Year:  2011 Issue: Language: Italian 
Pages:  28 Pg. 39-66 FullText PDF:  899 KB
DOI:  10.3280/MACO2011-003003
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This paper provides exploratory empirical evidence on the Balanced Scorecard (BSC) implementation experiences of 103 organizations. It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple regression analysis, the paper confirms not only that the manner of BSC use is a relevant matter but also that its technical design may seriously limit its effectiveness.
Keywords: Balanced scorecard, strategy map, performance consequences, performance measurement systems, organizational performance, survey.

Lorenzo Lucianetti, The adoption of Balanced Scorecard: empirlical evidence in "MANAGEMENT CONTROL" 3/2011, pp. 39-66, DOI:10.3280/MACO2011-003003

   

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