Linking the balanced scorecard to strategy

Butler, Alan; Letza, Steve; Neale, Bill

doi:10.1016/s0024-6301(96)00116-1

Cited by 166 publications

(100 citation statements)

References 3 publications

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“…Case study research is used to imply how the process should be initiated and followed on. Further studies of Balanced Scorecard PM system design can be found in Butler et al [16] and Cravens et al [18]. …”

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confidence: 99%

A review of performance measurement: Towards performance management

Folan

Browne

2005

Computers in Industry

361

250

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Describes the evolution of performance measurement in four sections: recommendations, frameworks, systems, and inter-organisational performance measurement. Measurement begins with a recommendation, which is a piece of advice related to the measures or structure of performance measurement; frameworks can be dichotomised into a structural and procedural typology that suggests structural framework development has outstripped procedural framework development. The basic requirements for a successful PM system are two frameworks -one structural, and one procedural; as well as a number of other performance management tools.Inter-organisational performance measurement may be divided into supply chain and Extended Enterprise performance measurement: the former relying solely on traditional logistics measures, while the latter incorporates the structural aspects of the supply chain system and adds nonlogistics perspectives to its measurement arena. Finally the encroachment of the performance measurement literature into the processes related to performance management is examined, and areas for future research are suggested. Recommendations; Frameworks; Systems; Inter-organisational Performance Measurement; Performance Management Manuscript No.: 1762 -Computers Keywords:in Industry Submission Paper 3 IntroductionOrganisational Performance has always exerted considerable influence on the actions of companies. Consequently, the ways and means of accurately measuring this performance is perceived as being an increasingly important field of research for both organisations and academics alike. Indeed, in the last fifteen years or so Performance Measurement (PM) has been seen to occupy the minds of academics in an ever-increasing number of fields. The mid to late nineties seem to have seen the peak of this activity. Neely [63] estimated that between 1994 and 1996, some 3,615 articles on performance measurement were published alongside the statistic that in 1996 books on the subject appeared at a rate of one every two weeks in the USA alone. A vast array of disparate information concerning PM has been made available through the efforts of a number of researchers in different functional silos [58] and the field is now well recognised as being an important part of the manufacturing strategy literature [20]. As a consequence of this flourishing PM research, however, organisations and academics are facing a comprehension predicament: it has been suggested that the multi-disciplinary character of the research is hindering developments in the field of PM [58,64]; while the fact that PM is not owned by academics in any particular discipline has resulted in a reluctance to leave behind traditional functional boundaries when research upon the topic is performed [63]. The results have been an abundance of isolated PM information produced that may be duplicated and / or contradictory in nature.PM is also evolving at a considerable rate to combat new organisational realities; owing to the fight for industrial supremacy, the con...

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confidence: 99%

A review of performance measurement: Towards performance management

Folan

Browne

2005

Computers in Industry

361

250

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“…Moreover, Papalexandris, Ioannou and Prastacos (2004) find that PMS are useful for coordinating activities within and among departments while Butler, Letza and Neale (1997) conclude that the participation is enhanced through iterative and consultative processes for the development and implementation of such systems. Because employees feel part of the organization's decisions and they are meaningful, participation enhances employees' trust, sense of control, fairness and commitment (Lau & Sholihin, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

A behavioural perspective on the effects of using performance measurement systems in the companies: Evidence from a case study

Lampreia¹,

Major²

2017

DAMeJ

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The effects of Performance Measurement Systems (PMS) on people's behaviour are relevant for an organization performance and success. Yet motivational and behavioural consequences of PMS are far from being understood. This study aims to go further regarding the consequences on people's behaviour of using PMS in organizations. In order to collect data researchers conducted a case study in a Portuguese multi-national company. Evidence shows that the way in which managers understand a PMS influences in a significant way how they behave. The data also lends support to the claim that PMS influence motivation, perceptions, participation and job-related stress of managers.Keywords: performance measurement systems; KPIs; consequences of PMS; people's behaviour ResumoOs efeitos dos sistemas de medição de performance (PMS) no comportamento das pessoas são importantes para o desempenho e sucesso de uma organização. Ainda assim, as consequências motivacionais e comportamentais das medições de performance estão longe de serem compreendidas. Este trabalho pretende ir mais longe sobre as consequências que os PMS têm sobre as pessoas nas organizações. De forma a recolher a evidência os investigadores conduziram um estudo de caso numa empresa multinacional portuguesa. Os resultados obtidos mostram que a maneira como os gestores entendem um PMS influencia de forma significativa a forma como estes se comportam. Os dados também evidenciam que os PMS influenciam a motivação, as percepções, a participação e o stress relacionado com trabalho dos gestores.Palavras-chave: sistemas de medição de performance; KPIs; consequências dos PMS; comportamento das pessoas.

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“…While this is an excellent checklist with which to gauge the completeness of a strategy, however, it offers no speciÞ c advice about how to actually write these strategies. A helpful tool for codifying and controlling strategies is the Balanced Scorecard which is based on the idea of cybernetic control of a limited amount of goals in several so-called perspectives (Kaplan & Norton, 1992;Butler, Letza, & Neale, 1997). Since its emergence in the early 1990s, this instrument has undergone several development cycles.…”

Section: Writing the Strategymentioning

confidence: 99%

Developing Business School Strategies: A Practitioner-Oriented Conceptualization

Seelhofer¹

2016

CEBR

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This conceptual paper examines the rationale for strategic planning in business schools and outlines an applied strategy development and controlling process that has been in use at a major Swiss business school for several years, contributing to a signi cant strengthening of the school's strategic position. It explains the strategy hierarchy and the strategy planning cycle, describes how to conduct a consistent strategic situation analysis, and details how to develop and manage a coherent strategy at all levels (normative, strategic, tactical, and operational), including type, nature, and structure of the corresponding documents.

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Linking the balanced scorecard to strategy

Cited by 166 publications

References 3 publications

A review of performance measurement: Towards performance management

A review of performance measurement: Towards performance management

A behavioural perspective on the effects of using performance measurement systems in the companies: Evidence from a case study

Developing Business School Strategies: A Practitioner-Oriented Conceptualization

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