Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/14521
Author(s): | Ferreira, A. |
Date: | 2017 |
Title: | How managers use the balanced scorecard to support strategy implementation and formulation processes |
Journal title: | Tékhne - Review of Applied Management Studies |
Volume: | 15 |
Number: | 1 |
Pages: | 2 - 15 |
ISSN: | 1645-9911 |
DOI (Digital Object Identifier): | 10.1016/j.tekhne.2017.04.001 |
Keywords: | Balanced scorecard Strategy formulation process Interactive use Diagnosis use Case study Portugal |
Abstract: | In the last twenty years the relationship between Management Control Systems (MCS) and strategy has become a relevant issue to management control investigation. This study aims to understand how managers use the Balanced Scorecard (BSC) to support the processes of implementation and formulation of strategy. The research adopts an exploratory case study approach and was conducted on a business unit of a large industrial Portuguese company. Results were analyzed from the standpoint of Simons’ four control levers (1995, 2000), and demonstrate that the BSC methodology may be used under a diagnosis mode to implement deliberated strategies and, simultaneously, under an interactive mode to promote learning, support strategy revision, and provide conditions for new strategies. The research provides insights into the relationship between MCS and strategy, as it identifies the characteristics of using the BSC in the several levers of control. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Files in This Item:
File | Description | Size | Format | |
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How managers use the BSC revised.pdf | Pós-print | 356,79 kB | Adobe PDF | View/Open |
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