The effects of the balanced scorecard on performance: the impact of the alignment of the strategic goals and performance reporting
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Mia, Lokman
Sands, John
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Dr. Kevin Money
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Abstract
The balanced scorecard (BSC) and other multi-perspective systems have become popular in recent times because of problems with financial systems. The BSC is a strategic management system involving strategic goal setting and performance reporting across four perspectives: financial, customer, internal business processes, and learning and growth. Kaplan and Norton (1996), the creators of the BSC, argue that the performance reporting system must be aligned with the strategic goals. Although these systems are important, research in the area is still at an embryonic stage. The research objectives are to (1) investigate if the strength of the alignment of the strategic goals and the performance reporting system is associated with organisational performance, (2) investigate the dimensions of multi-perspective performance reporting and organisational performance, and (3) study their relationship. We found that (1) the strength of the alignment of the strategic goals and the performance reporting system was positively associated with performance, (2) there were 11 dimensions of performance reporting and 13 dimensions of performance, and (3) performance reporting on a particular dimension was positively associated with organisational performance in that area.
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Journal of General Management
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33
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4
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© 2008 Braybrooke Press. Self-archiving of the author-manuscript version is not yet supported by this publisher. Please refer to the journal link for access to the definitive, published version or contact the authors for more information.
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Business and Management