The Relationship of Organizational Culture to Balanced Scorecard Effectiveness

Author(s)

Robert Preziosi, Nova Southeastern UniversityFollow
Jackie W. Deems
F. Barry Barnes
Sabrina Segal

Document Type

Article

Publication Title

SAM Advanced Management Journal

ISSN

0749-7075

Publication Date

1-1-2010

Abstract/Excerpt

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.

Volume

75

Issue

4

First Page

31

Last Page

39

NSUWorks Citation

Preziosi, Robert; Deems, Jackie W.; Barnes, F. Barry; and Segal, Sabrina, "The Relationship of Organizational Culture to Balanced Scorecard Effectiveness" (2010). HCBE Faculty Articles. 51.
https://nsuworks.nova.edu/hcbe_facarticles/51