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| Author: | De Geuser, F. Mooraj, S. Oyon, D. |
| Title: | Does the Balanced Scorecard add value? Empirical evidence on its effect on performance |
| Journal: | European Accounting Review
2009 : MAY, VOL. 18:1 p. 93-122 |
| Index terms: | balanced scorecard management financial performance strategic planning executives |
| Language: | eng |
| Abstract: | This study examines whether the Balanced Scorecard (hereafter as: BSC) adds value to companies and if so, how does it contribute to organisational performance. An established methodology (Foster and Swenson, 1997) is used to separate and quantify both the BSC contribution to performance and the way that the contribution is achieved, by applying a cause-and-effect scheme to the BSC. Empirical results are based on data collected from 76 business units. Results indicate that BSC has a positive impact on organisational performance and it improves the integration of the management processes and empowers people. The strategy-focused organisation (SFO) model by Kaplan and Norton (2001) is used to find out that the sources of performance are divided in three types. |
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