The adoption of Balanced Scorecard: empirlical evidence

Author/s Lorenzo Lucianetti
Publishing Year 2012 Issue 2011/3
Language Italian Pages 28 P. 39-66 File size 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, L’adozione della Balanced Scorecard: i risultati di una ricerca empirica in "MANAGEMENT CONTROL" 3/2011, pp 39-66, DOI: 10.3280/MACO2011-003003