The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting
Article
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting." Journal of General Management. 33 (4), pp. 71-85. https://doi.org/10.1177/030630700803300405
| Article Title | The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting |
|---|---|
| ERA Journal ID | 19173 |
| Article Category | Article |
| Authors | Iselin, Errol R., Mia, Lokman and Sands, John |
| Journal Title | Journal of General Management |
| Journal Citation | 33 (4), pp. 71-85 |
| Number of Pages | 15 |
| Year | 2008 |
| Publisher | SAGE Publications Ltd |
| Place of Publication | United Kingdom |
| ISSN | 0306-3070 |
| 1759-6106 | |
| Digital Object Identifier (DOI) | https://doi.org/10.1177/030630700803300405 |
| Web Address (URL) | https://journals.sagepub.com/doi/10.1177/030630700803300405 |
| Abstract | 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 and the performance reporting system is associated with organisational performance, (2) investigate the dimensions of multi-perspective performance reporting and organisational performance, and (3) study their relationship. We found that (1) the strength of the alignment of the strategic goals and the performance reporting system was positively associated with performance, (2) there were 11 dimensions of performance reporting and 13 dimensions of performance, and (3) performance reporting on a particular dimension was positively associated with organisational performance in that area. |
| Contains Sensitive Content | Does not contain sensitive content |
| ANZSRC Field of Research 2020 | 3599. Other commerce, management, tourism and services |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Byline Affiliations | Bond University |
| Griffith University | |
| University of the Sunshine Coast |
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