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Management - Balanced Scorecard
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Multiple Objectives, Management Control Systems, and the
Balanced Scorecard: An Exploratory Case Study |
This paper investigates how multiple and conflicting
objectives are managed within an organization, and the
role that Management Control Systems (MCS), the Balanced
Scorecard (BSC) in particular, play to enable a balance
between objectives. The issue of achieving multiple
objectives, those which represent the interest of
various stakeholders, has come to the forefront of the
corporate agenda as companies are seen increasingly as
more than a source of profit for shareholders, but
rather as citizens playing a broader role in society.
The current study adopts an exploratory case study
approach to understand how the BSC is used in the
management decision and control processes to assist with
the balancing of objectives. The case organization is a
state owned electricity company, and provides a unique
setting where multiple and equally important strategic
objectives exist. pdf |
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