Success factors in Balanced Scorecard implementations: A literature review

Publikation: Beiträge in ZeitschriftenÜbersichtsarbeitenForschung

Authors

This paper uses Buchanan et al.'s (2005) framework of change to systematically synthesize the empirical literature on the implementation processes of the Balanced Scorecard (BSC). We specifically examine which critical success factors (CSFs) have been neglected so far, but may play a substantial role in improving BSC implementations. While some CSFs are intuitive (such as top management support), others seem to be overrated by the conceptual literature (e.g., the speed of the implementation). Most importantly, the BSC literature has some blind spots that relate to cost-benefit analyses of the BSC, the impacts of management skills and leadership, power and politics, organizational culture, and public discourse.

OriginalspracheEnglisch
ZeitschriftManagement Revue
Jahrgang26
Ausgabenummer4
Seiten (von - bis)306-327
Anzahl der Seiten22
ISSN0935-9915
DOIs
PublikationsstatusErschienen - 2015
Extern publiziertJa

DOI