A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries

Speckbacher, Gerhard; Bischof, Juergen; Pfeiffer, Thomas

doi:10.1016/j.mar.2003.10.001

Cited by 433 publications

(277 citation statements)

References 29 publications

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“…According to Kaplan and Norton (2001a), many organizations around the world are using the BSC approach to define, implement and manage strategy. In fact, recent surveys showed that BSC was the most popular performance measurement system, adopted by over 40 percent of organizations worldwide (57 percent in the UK, 46 percent in the USA, 28 percent in Germany and Austria) (Rigby, 2001;Speckbacher et al, 2003).…”

Section: Balanced Scorecard and Organizational Performancementioning

confidence: 99%

“…There exist studies in the field of management accounting research that identify problems and limitations associated with the BSC approach. The inadequate definition and utilization of the performance indicators have been highlighted as a main drawback of the BSC system (Lingle and Schiemann, 1996;Stivers et al, 1998;Ittner and Larcker, 1998;Lipe and Salterio, 2000;Malmi, 2001;Speckbacher et al, 2003). Those studies show in general terms that the measures and perspectives in use are fairly independent, and do not always mirror the recommended cause-and-effect logic of the BSC approach.…”

Section: Balanced Scorecard and Organizational Performancementioning

confidence: 99%

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A system dynamics‐based simulation experiment for testing mental model and performance effects of using the balanced scorecard

Capelo

Dias

2009

System Dynamics Review

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This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.

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Section: Balanced Scorecard and Organizational Performancementioning

confidence: 99%

Section: Balanced Scorecard and Organizational Performancementioning

confidence: 99%

A system dynamics‐based simulation experiment for testing mental model and performance effects of using the balanced scorecard

Capelo

Dias

2009

System Dynamics Review

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“…As such, this literature provides numerous examples of unsuccessful management accounting change (e.g. Baines and Langfield-Smith, 2003;Burns, 2000;Burns and Scapens, 2000;Burns and Vaivio, 2001;Jansen, 2011;Jermias, 2001;Kasurinen, 2002;Malmi, 2001;Shields and Young, 1989;Sulaiman and Mitchell, 2005;Speckbacher et al, 2003;Vámosi, 2000;Williams and Seaman, 2002). This literature provides explanations, supported by empirical evidence, for the lack of success.…”

Section: Organizing Academic Management Accounting Knowledge In a Usamentioning

confidence: 95%

Bridging the gap between theory and practice in management accounting

Jansen

2018

AAAJ

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Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach The paper is based on the author’s experiences with an interventionist research project. Findings Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

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“…Another important inspiration we take from (Hoque & James, 2000) and (Speckbacher, Bischof, & Pfeiffer, 2003) and of course from numerous articles written by BSC creators -Kaplan and Norton. Interesting is also paper by Soderberg, Kalagnanam, Sheehan, and Vaidyanathan (2011), which methodologically differs a bit from the previously mentioned articles.…”

Section: Balanced Scorecardmentioning

confidence: 99%

Strategic Performance Measurement Systems Implemented in the Biggest Czech Companies with Focus on Balanced Scorecard - An Empirical Study

Petera¹,

Wagner²

2012

JOC

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The goal of this paper is to publish the final results of our original empirical research into performance management topics among the biggest Czech companies from the viewpoint of a number of their employees. Specifically, we pay attention to the part of the research that was dedicated to the analysis of balanced scorecard and similar systems. The paper includes both a brief overview of relevant literature and discussion of the results of our empirical research. Firstly, we present various properties of performance measurement and management systems separately for BSC adopters and BSC non-adopters and compare these two groups of companies. Secondly, for BSC adopters we analyze properties of their systems and discuss obtained results.

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A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries

Cited by 433 publications

References 29 publications

A system dynamics‐based simulation experiment for testing mental model and performance effects of using the balanced scorecard

A system dynamics‐based simulation experiment for testing mental model and performance effects of using the balanced scorecard

Bridging the gap between theory and practice in management accounting

Strategic Performance Measurement Systems Implemented in the Biggest Czech Companies with Focus on Balanced Scorecard - An Empirical Study

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