摘要：The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world.Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media,researchers have shown that the implementation of BSC can be a complicated process.There are many pitfalls and dysfunctional consequences associated with the implementation and use of the BSC.Still,little research is conducted on BSC implementation issues.This paper reports on a qualitative study of Scandinavian BSC users.Based on interview data,the paper identifies four main problem areas associated with the implementation of the BSC concept:conceptual,technical,social and political issues.These problematic issues are discussed with reference to the existing BSC literature,and more generally,the literature on the implementation of management concepts in organizations.
关键词：The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world.Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media,researchers have shown that the implementation of BSC can be a complicated process.There are many pitfalls and dysfunctional consequences associated with the implementation and use of the BSC.Still,little research is conducted on BSC implementation issues.This paper reports on a qualitative study of Scandinavian BSC users.Based on interview data,the paper identifies four main problem areas associated with the implementation of the BSC concept:conceptual,technical,social and political issues.These problematic issues are discussed with reference to the existing BSC literature,and more generally,the literature on the implementation of management concepts in organizations.
