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

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