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L?adozione della Balanced Scorecard: i risultati di una ricerca empirica

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  • Lorenzo Lucianetti

Abstract

This paper provides exploratory empirical evidence on the Balanced Scorecard (BSC) implementation experiences of 103 organizations. It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple regression analysis, the paper confirms not only that the manner of BSC use is a relevant matter but also that its technical design may seriously limit its effectiveness.

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  • Lorenzo Lucianetti, 2011. "L?adozione della Balanced Scorecard: i risultati di una ricerca empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 39-66.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2011-003003
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    Cited by:

    1. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    2. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    3. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.

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