The Relation Between the Balanced Scorecard and Competitiveness
This thesis starts out with formulating a problem where the authors think that
there is a lack of a coherent selection of the empirical and theoretical material
being done so far of the relation between the Balanced scorecard (BSC) and
financial performance. This leads on to the theoretical part where the theory
behind the linkage between the BSC and financial performance. Here it is
evident that there are a number of factors that are questionable regarding the
claimed linkage, especially strong critique is launched from Hanne Nörreklit
who claims that the BSC could bee seen as nothing else that a rethorical tool
based on a lack of causal and theoretical linkages.
The empirical part, though, shows that the majority of the research being
presented so far is indicating that there is a positive connection between the
BSC and financial performance.
To sum up the results the analysis shows that when looking at the phenomena
of BSC and its relation to financial performance both from a theoretical and
empirical, earlier presented empirical studies together with the case study on
Kinnarps AB, point of view it is evident that there is some kind of connection
between the use of a BSC system and financial performance.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Keywords:balanced scorecard competition
Date of Publication:10/03/2005