How are strategy maps linked to strategic and organizational change? A review of the empirical literature on the balanced scorecard
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Corporate Ownership & Control , Jahrgang 11, Nr. 4 Continued 5, 01.06.2014, S. 439-446.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - How are strategy maps linked to strategic and organizational change?
T2 - A review of the empirical literature on the balanced scorecard
AU - Lueg, Rainer
AU - Julner, Pernille
PY - 2014/6/1
Y1 - 2014/6/1
N2 - We find that only 15 studies have dealt with the topic of Strategy Maps. Yet, BSC implementations that actually use Strategy Maps appear to be rather successful. Strategy Maps induce sustainable change, foster a better understanding of the BSC, facilitate evaluations of the external environment, create greater commitment, lower resistance, and are superior to a stand-alone BSC in communicating strategy. Nevertheless, we identify the common measure bias as a usual pitfall that leads to inappropriate evaluations of lower-level actors.We assert that BSC implementations need a Strategy Map to be successful. We also highlight that there has been only little research on the topic, and that present findings might be inconclusive due to the confined range of methodology (single-organization case studies).Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better understanding of BSC implementations, gaps in practice, as well as remedies.Built upon the theoretical framework of Kaplan and Norton, we conduct a systematic literature review of initially 332 empirical studies between 1992 and 2013.
AB - We find that only 15 studies have dealt with the topic of Strategy Maps. Yet, BSC implementations that actually use Strategy Maps appear to be rather successful. Strategy Maps induce sustainable change, foster a better understanding of the BSC, facilitate evaluations of the external environment, create greater commitment, lower resistance, and are superior to a stand-alone BSC in communicating strategy. Nevertheless, we identify the common measure bias as a usual pitfall that leads to inappropriate evaluations of lower-level actors.We assert that BSC implementations need a Strategy Map to be successful. We also highlight that there has been only little research on the topic, and that present findings might be inconclusive due to the confined range of methodology (single-organization case studies).Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better understanding of BSC implementations, gaps in practice, as well as remedies.Built upon the theoretical framework of Kaplan and Norton, we conduct a systematic literature review of initially 332 empirical studies between 1992 and 2013.
KW - Balanced scorecard
KW - Common measure bias
KW - Diffusion
KW - Literature review
KW - Management control system
KW - Middle manager
KW - Organizational change
KW - Performance measurement system
KW - Resistance
KW - Strategy communication
KW - Strategy maps
KW - Sustainable change
KW - Management studies
UR - http://www.scopus.com/inward/record.url?scp=84909601483&partnerID=8YFLogxK
U2 - 10.22495/cocv11i4c5p1
DO - 10.22495/cocv11i4c5p1
M3 - Journal articles
AN - SCOPUS:84909601483
VL - 11
SP - 439
EP - 446
JO - Corporate Ownership & Control
JF - Corporate Ownership & Control
SN - 1727-9232
IS - 4 Continued 5
ER -