Does the Balanced Scorecard make a difference to the strategy development process?

作者：Tapinos E^*; Dyson R G; Meadows M

来源：Journal of the Operational Research Society, 2011, 62(5): 888-899.

DOI：10.1057/jors.2010.99

• strategy development process
• performance measurement/management
• balanced scorecard
• survey

A great number of strategy tools are being taught in strategic management modules. These tools are available to managers for use in facilitating strategic decision making and enhancing the strategy development process in their organisations. A number of studies have been published examining which are the most popular tools; however there is little empirical evidence on how their utilisation influences the strategy process. This paper is based on a large scale international survey on the strategy development process, and seeks to examine the impact of a particular strategy tool, the Balanced Scorecard (BSC), upon the strategy process. Recently, it has been suggested that as a strategy tool, the BSC can influence all elements of the strategy process. The results of this study indicate that although there are significant differences in some elements of the strategy process between the organisations that have implemented the BSC and those that have not, the impact is not comprehensive. Journal of the Operational Research Society (2011) 62, 888-899. doi: 10.1057/jors.2010.99 Published online 25 August 2010

• 出版日期2011-5