Case Study of Balanced Scorecard


A CASE STUDY OF BALANCED SCORECARD IMPLEMENTATION: THE HIDDEN PROBLEMS




The Balanced Scorecard (BSC) has attracted considerable interest among organizations seeking to improve the implementation of their strategy. Some researchers argue that the BSC has its theoretical roots in the MBO. Both techniques seek to provide organizations with a basis for aligning the activities of the organization with their objectives. The difference between the BSC and MBO is that the BSC offers more systematic tools to link an organization’s strategic objectives with its activities. However, some researchers are beginning to raise questions about BSC’s effectiveness and some of its limitation. Basing their argument on the failure of MBO programs, they argue that the BSC may also encounter similar problems. This paper presents the findings of a study on BSC implementation in a Malaysian telecommunication company. The finding provides some support for the concerns raised about the problems and limitation of the BSC.


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Case Study of Balanced Scorecard

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