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The Effects Of The Balanced Scorecard On Performance: The Impact Of The Alignment Of The Strategic Goals And Performance Reporting, Errol Iselin, Lokman Mia, John Sands
The Effects Of The Balanced Scorecard On Performance: The Impact Of The Alignment Of The Strategic Goals And Performance Reporting, Errol Iselin, Lokman Mia, John Sands
Errol Iselin
The balanced scorecard (BSC) and other multi-perspective systems have become popular in recent times because of problems with financial systems. The BSC is a strategic management system involving strategic goal setting and performance reporting across four perspectives: financial, customer, internal business processes, and learning and growth. Kaplan and Norton (1996), the creators of the BSC, argue that the performance reporting system must be aligned with the strategic goals. Although these systems are important, research in the area is still at an embryonic stage. The research objectives are to (1) investigate if the strength of the alignment of the strategic goals …