Implementing the Balanced Scorecard in Greece: a Software Firm’s Experience

Papalexandris, Alexandros; Ioannou, George; Prastacos, Gregory P.

doi:10.1016/j.lrp.2004.05.002

Cited by 88 publications

(24 citation statements)

References 12 publications

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“…The BSC has been adopted successfully in all types of organizations, including both manufacturing and service (Thomas, Gable, & Dickinson, 1999;Chow, Haddad, & Williamson, 1997;Hoque and James, 2000), public and private sectors (Papalexandris, Loannou, & Prastacos, 2004;Carmona and Gronlund, 2003), growing and mature organizations (Nielsen and Sorensen, 2004;Malina and Selto, 2001), and profit and non-profit organizations (Sohn, You, Lee, & Lee, 2003;Malmi, 2001;Irwin, 2002).…”

Section: Application Of Bsc In Large Firmsmentioning

confidence: 99%

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The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application

Basuony¹

2014

AFR

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During the last two decades, the use of the BSC has been widely spread in all sectors such as manufacturing and services; small and large firms; public and private sector. The idea of this paper is to investigate the contribution made by the Balanced Scorecard in both large firms and SMEs. This paper critiques the Balanced Scorecard from different points of view such as generations of the BSC, performance measures used, benefits of using BSC, scope of BSC, the design of BSC and strategy deployment. Finally, these different points of view were analyzed in order to reflect the implementation and application of BSC in large firms and SMEs.

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Section: Application Of Bsc In Large Firmsmentioning

confidence: 99%

“…It is a complete framework for implementing and executing strategy (c.f. Papalexandris et al, 2004;Malmi, 2001). Furthermore, BSC forced management to concentrate on drivers of future performance and not just on past performance.…”

Section: Application Of Bsc In Large Firmsmentioning

confidence: 99%

The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application

Basuony¹

2014

AFR

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“…Moreover, Papalexandris, Ioannou and Prastacos (2004) find that PMS are useful for coordinating activities within and among departments while Butler, Letza and Neale (1997) conclude that the participation is enhanced through iterative and consultative processes for the development and implementation of such systems. Because employees feel part of the organization's decisions and they are meaningful, participation enhances employees' trust, sense of control, fairness and commitment (Lau & Sholihin, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

A behavioural perspective on the effects of using performance measurement systems in the companies: Evidence from a case study

Lampreia¹,

Major²

2017

DAMeJ

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The effects of Performance Measurement Systems (PMS) on people's behaviour are relevant for an organization performance and success. Yet motivational and behavioural consequences of PMS are far from being understood. This study aims to go further regarding the consequences on people's behaviour of using PMS in organizations. In order to collect data researchers conducted a case study in a Portuguese multi-national company. Evidence shows that the way in which managers understand a PMS influences in a significant way how they behave. The data also lends support to the claim that PMS influence motivation, perceptions, participation and job-related stress of managers.Keywords: performance measurement systems; KPIs; consequences of PMS; people's behaviour ResumoOs efeitos dos sistemas de medição de performance (PMS) no comportamento das pessoas são importantes para o desempenho e sucesso de uma organização. Ainda assim, as consequências motivacionais e comportamentais das medições de performance estão longe de serem compreendidas. Este trabalho pretende ir mais longe sobre as consequências que os PMS têm sobre as pessoas nas organizações. De forma a recolher a evidência os investigadores conduziram um estudo de caso numa empresa multinacional portuguesa. Os resultados obtidos mostram que a maneira como os gestores entendem um PMS influencia de forma significativa a forma como estes se comportam. Os dados também evidenciam que os PMS influenciam a motivação, as percepções, a participação e o stress relacionado com trabalho dos gestores.Palavras-chave: sistemas de medição de performance; KPIs; consequências dos PMS; comportamento das pessoas.

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“…Isto é, pede um esforço que pode não compensar os benefícios (PAPALEXANDRIS et al, 2004), sempre dependente da original conceptualização e implementação do BSC. O erro é fácil: focar exageradamente a atenção nos clientes em detrimento de outros interessados (ATKINSON et al, 1997); cair na tentação de uma gestão vertical, impondo um controlo limitativo da interatividade e da aprendizagem de double-looping (NORREKLIT, 2000); acarretar custos administrativos e dispersar a atenção na empresa (apesar do estudo de Lipe e Salterio (2000)).…”

Section: Transferência Do Conhecimentounclassified