EVALUATING THE EFFECTIVENESS OF BALANCED SCORECARD IMPLEMENTATION IN ORGANIZATIONS
Аннотация
This thesis aims to evaluate the effectiveness of implementing the Balanced Scorecard (BSC) framework in organizations. The Balanced Scorecard is a strategic performance management tool that enables organizations to align their objectives, measures, targets, and initiatives across multiple dimensions. This study examines the impact of BSC implementation on organizational performance, decision-making processes, and overall strategic management. By analyzing case studies, empirical research, and existing literature, the thesis aims to provide insights into the benefits, challenges, and best practices associated with BSC implementation.
Библиографические ссылки
Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7), 754-771.
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119.
Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71-79.
Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87-104.
Malina, M. A., & Selto, F. H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the Balanced Scorecard. Journal of Management Accounting Research, 13, 47-90.
