Balanced Scorecards beteendeeffekter

by Andersson, Karin; Nestun, Anna

Abstract (Summary)
The business environment turns increasingly complex and changeable, as competition grows harder. While customers increase their demands, companies need to increase customer awareness and meet these needs by becoming more flexible and efficient. This often demands decentralization within the organization, so that employees work more independently within a set framework. The value of a company used to be in tangible assets, like machines and raw materials, but have changed more and more to intangible assets, as for example competence, customer relations and capacity for innovation. To be able to evaluate and navigate the organization in a successful way, there is a need to measure the current and future value of these resources, not only from a financial perspective. Balanced Scorecard (BSC) takes into account three more perspectives within its framework; customer, process and innovation. Certain companies which are using the Balanced Scorecard have been able to distinguish useful effects from this instrument. The result shows positive development of the organization. There are however other companies where the attempts have stopped with words, despite using the BSC the organization remains unchanged. Which are then the effects that the management wants to achieve by implementing the BSC? Are those effects attained? Is it possible to discern a specific BSC behaviour and if yes, which are the characteristics of such a behaviour? Starting from the situation described above, the purpose of this investigation was formulated as follows: • To describe which effects of behaviour the management wants to achieve through using the BSC and evaluate whether these effects are indeed attained. Furthermore, the intention is to specify the concept of BSC-behaviour. Information was gathered through studies of literature by different authors, dealing with theories concerning BSC, behaviour and management. This literature study was completed with eight interviews, which were carried out personally at each interview persons office. The interview persons consisted of four company representatives, three consultants and a candidate for a doctor’s degree in business administration. Written documents as well as reports from the different companies have also been used. The study resulted in a common view on the behavioural effects expected by management when using Balanced Scorecard as a management instrument and thus which are the characteristics of the concept BSC-behaviour: 1) Strategy conscious thinking, 2) Striving towards a common goal, 3) Comprehensive view and focusing, 4) Long and short term view, 5) Greater commitment and sense of responsibility, 6) Increased dialogue between management and employees, together with 7) Continuous learning. Based on the organizations we have studied it is yet too early to evaluate whether these effects are actually achieved by companies using the BSC. However, taking the studied theories and the empirical material into account, we are convinced that BSC covers many of those aspects missing when using other instruments. In this manner the BSC can create a committed and purposeful behaviour from individuals, where other instruments may prove unsuccessful. Following conditions are however of vital importance for the extent to which BSC will influence the individuals behaviour in the organization: 1) Commitment of and communication method from the management, 2) The individuals attitude to change, influenced by managements previous methods for measuring, 3) Employees participation in development and application of BSC, together with 4) Education and information sharing.
Bibliographical Information:


School:Linköpings universitet

School Location:Sweden

Source Type:Master's Thesis

Keywords:balanced scorecard bsc balanserat styrkort styrning beteende


Date of Publication:01/01/1999

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