摘要：Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC),BSC is the sixth most widely used management tool by organizations (Rigby and Biledau,2011).The aim of this article is to identify the key factors for the implementation of a BSC in organizations.To do so,the authors analyzed two cases BSC implementation:one a success and the other a failure.The findings were classified by the answers to the following questions:What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? The four key factors for the successful implementation of the BSC identified in this study,which complement the existing literature on this subject,are:previous experience of the people responsible for the project;linking the BSC to available resources;consistency between the organizational structure and the strategy;and finally,carrying out a pilot test.Purpose:Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC),BSC is the sixth most widely used management tool by organizations (Rigby and Biledau,2011).The aim of this article is to identify the key factors for the implementation of a BSC in organizations.Design/methodology/approach:The methodology used for this research was the case study,specifically the "two case” study method (Yin,2003).The cases were selected as being extremes:one organization that had successfully implemented a BSC,and a company whose implementation failed.The findings were classified by the answers to the following questions:What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? Findings:The four key factors for the successful implementation of the BSC identified in this study,which complement the existing literature on this subject,are:previous experience of the people responsible for the project;linking the BSC to available resources;consistency between the organizational structure and the strategy;and finally,carrying out a pilot test.Originality/value:The contribution made by this study consists of identifying additional key factors that may affect the success or failure of implementing BSC in an organization.
关键词：Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC),BSC is the sixth most widely used management tool by organizations (Rigby and Biledau,2011).The aim of this article is to identify the key factors for the implementation of a BSC in organizations.To do so,the authors analyzed two cases BSC implementation:one a success and the other a failure.The findings were classified by the answers to the following questions:What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? The four key factors for the successful implementation of the BSC identified in this study,which complement the existing literature on this subject,are:previous experience of the people responsible for the project;linking the BSC to available resources;consistency between the organizational structure and the strategy;and finally,carrying out a pilot test.Purpose:Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC),BSC is the sixth most widely used management tool by organizations (Rigby and Biledau,2011).The aim of this article is to identify the key factors for the implementation of a BSC in organizations.Design/methodology/approach:The methodology used for this research was the case study,specifically the "two case” study method (Yin,2003).The cases were selected as being extremes:one organization that had successfully implemented a BSC,and a company whose implementation failed.The findings were classified by the answers to the following questions:What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? Findings:The four key factors for the successful implementation of the BSC identified in this study,which complement the existing literature on this subject,are:previous experience of the people responsible for the project;linking the BSC to available resources;consistency between the organizational structure and the strategy;and finally,carrying out a pilot test.Originality/value:The contribution made by this study consists of identifying additional key factors that may affect the success or failure of implementing BSC in an organization.
