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Management - Balanced Scorecard
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Using the Balanced Scorecard to overcome barriers in
strategy implementation |
Kaplan and Norton (1996a, 2001a) present four barriers
they claim the Balanced Scorecard can overcome. Based on
these barriers, I have developed five hypotheses
investigating whether Balanced Scorecard enables more
successful strategy implementation.
The hypotheses are investigated in a case study of the
Balanced Scorecard project at Telemark County Tax
Office. I conclude that the use of Balanced Scorecard
has improved the strategic understanding and contributed
to more explicit and actionable strategies. I also
conclude that the Balanced Scorecard supplies valuable
strategic information. I have not managed to find
support for the hypothesis that it clarifies the linkage
between the goals at different organisational levels.
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