The Relation Between the Balanced Scorecard and Competitiveness

by Rheborg, Henrik J; Ericson, Per Johan

Abstract (Summary)
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.
Bibliographical Information:


School:Högskolan i Jönköping

School Location:Sweden

Source Type:Master's Thesis

Keywords:balanced scorecard competition


Date of Publication:10/03/2005

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