HCBE Faculty Articles

Title

The Relationship of Organizational Culture to Balanced Scorecard Effectiveness

Document Type

Article

Date

1-1-2010

Publication Title

SAM Advanced Management Journal

ISSN or ISBN

0036-0805

Volume

75

Issue

4

First Page

31

Last Page

39

Description

The balanced scorecard, developed by Kaplan and Norton in 1992, gained enormous popularity as a way to "translate a company's strategy into specific measurable objectives." In practice, however, relatively few of those adopting the BSC seemed to achieve measurable benefits. Why the shortfall? Was an organization's culture a deciding factor, as Kaplan and Norton posited? A literature search turns up significant empirical research supporting this link, which the authors further tested with a field-type study. The target population was county government employees in one of the 10-most populated counties in the U.S. that had implemented a BSC. The statistical analysis of survey results confirmed the positive link between BSC effectiveness and organizational culture, particularly four distinct aspects: involvement, consistency, adaptability, and mission trait.

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