The Relationship of Organizational Culture to Balanced Scorecard Effectiveness

Citation data:

SAM Advanced Management Journal, Vol: 75, Issue: 4, Page: 31-39

Publication Year:
2010
Usage 60
Abstract Views 60
Repository URL:
https://nsuworks.nova.edu/hcbe_facarticles/51
Author(s):
Preziosi, Robert; Deems, Jackie W.; Barnes, F. Barry; Segal, Sabrina
Publisher(s):
NSUWorks
Tags:
Business
article description
The balanced scorecard, developed by Kaplan and Norton in 1992, gained enormous popularity as a way to "translate a company's strategy into specific measurable objectives." In practice, however, relatively few of those adopting the BSC seemed to achieve measurable benefits. Why the shortfall? Was an organization's culture a deciding factor, as Kaplan and Norton posited? A literature search turns up significant empirical research supporting this link, which the authors further tested with a field-type study. The target population was county government employees in one of the 10-most populated counties in the U.S. that had implemented a BSC. The statistical analysis of survey results confirmed the positive link between BSC effectiveness and organizational culture, particularly four distinct aspects: involvement, consistency, adaptability, and mission trait.