| Tekijä: | Malina, M. A. |
| Otsikko: | Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard |
| Lehti: | Journal of Management Accounting Research
2001 : VOL. 13, p. 47-90 |
| Asiasana: | COMMUNICATION CONTROL STRATEGY EMPIRICAL RESEARCH EFFECTIVENESS |
| Kieli: | eng |
| Tiivistelmä: | This paper reports evidence on the effectiveness of the Balanced Scorecard (BSC) as a strategy communication and management-control device. This study first reviews communication and management control literatures that identify attributes of effective communication and control of strategy. Second, the study offers a model of communication and control applicable to the BSC. The study then analyzes empirical interview and archival data to model the use and assess the communication and control effectiveness of the BSC. The study includes data from multiple divisions of a large, international manufacturing company. Data are from BSC designers, administrators, and North American managers whose divisions are objects of the BSC. |
SCIMA