Success factors in Balanced Scorecard implementations: A literature review

Rainer Lueg; Louisa Vu

doi:10.5771/0935-9915-2015-4-306

Success factors in Balanced Scorecard implementations: A literature review

Publikation: Beiträge in Zeitschriften › Übersichtsarbeiten › Forschung

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Success factors in Balanced Scorecard implementations: A literature review. / Lueg, Rainer; Vu, Louisa.
in: Management Revue, Jahrgang 26, Nr. 4, 2015, S. 306-327.

Publikation: Beiträge in Zeitschriften › Übersichtsarbeiten › Forschung

Bibtex

@article{931fc53813904e06ab9dd3e1fe582db4,

title = "Success factors in Balanced Scorecard implementations: A literature review",

abstract = "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.",

keywords = "Balanced Scorecard, Implementation process, Literature review, Organizational change, Performance measurement system, Success factors, Management studies",

author = "Rainer Lueg and Louisa Vu",

year = "2015",

doi = "10.5771/0935-9915-2015-4-306",

language = "English",

volume = "26",

pages = "306--327",

journal = "Management Revue",

issn = "0935-9915",

publisher = "Nomos Verlagsgesellschaft",

number = "4",

}

RIS

TY - JOUR

T1 - Success factors in Balanced Scorecard implementations

T2 - A literature review

AU - Lueg, Rainer

AU - Vu, Louisa

PY - 2015

Y1 - 2015

N2 - 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.

AB - 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.

KW - Balanced Scorecard

KW - Implementation process

KW - Literature review

KW - Organizational change

KW - Performance measurement system

KW - Success factors

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=85045019770&partnerID=8YFLogxK

U2 - 10.5771/0935-9915-2015-4-306

DO - 10.5771/0935-9915-2015-4-306

M3 - Scientific review articles

AN - SCOPUS:85045019770

VL - 26

SP - 306

EP - 327

JO - Management Revue

JF - Management Revue

SN - 0935-9915

IS - 4

ER -