KEYS TO SUCCESSFUL BALANCED SCORECARD IMPLEMENTATION AND USE BASED ON PUBLISHED IMPLEMENTATION ATTEMPTS

摘要

In recent years many companies have evolved from being centrally located and managed to decentralized, multi-national companies consisting of many separate entities to be strategically managed. In response to this and other changes, such as the need for better measurement of performance, a strategic management tool was developed called the Balanced Scorecard (BSC). This research provides a tool to guide and evaluate BSC implementation. Ameta-synthesis approach was used to examine qualitative BSC data available in the literature that suggested eleven keys to successful BSC implementation and use. These keys are then used to benchmark an implementation in a government logistics organization.