How are strategy maps linked to strategic and organizational change? A review of the empirical literature on the balanced scorecard

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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.

Original languageEnglish
JournalCorporate Ownership & Control
Volume11
Issue number4 Continued 5
Pages (from-to)439-446
Number of pages8
ISSN1727-9232
DOIs
Publication statusPublished - 01.06.2014
Externally publishedYes

    Research areas

  • Balanced scorecard, Common measure bias, Diffusion, Literature review, Management control system, Middle manager, Organizational change, Performance measurement system, Resistance, Strategy communication, Strategy maps, Sustainable change
  • Management studies

DOI

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