Effectiveness of the balanced scorecard

the impact of strategy and causal links

Lichen Yu, Sujatha Perera, Susan Crowe

Research output: Contribution to journalArticle

34 Citations (Scopus)

Abstract

Many of the claimed benefits of the Balanced Scorecard (BSC) rely on the linkage of its performance measures to strategy and on causal relations among its measures. Using a survey research method, this study examines the extent to which adopters of BSC consider these features and whether they result in more effective performance measurement systems. A survey of medium and large Australian manufacturing organisations reveals that varying forms of scorecards are used in practice and that managers who perceive that their scorecard measures are linked to strategy and affect each other in a causal manner also perceive a higher level of effectiveness of the BSC. The study also suggests that strategic use of BSC is not as widespread as might be expected.
Original languageEnglish
Pages (from-to)37-56
Number of pages20
JournalJournal of applied management accounting research
Volume6
Issue number2
Publication statusPublished - 2008

Keywords

  • balanced scorecard
  • performance measurement systems
  • performance measurement and management systems
  • strategy link
  • casual links

Fingerprint Dive into the research topics of 'Effectiveness of the balanced scorecard: the impact of strategy and causal links'. Together they form a unique fingerprint.

Cite this