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The downside of the Balanced Scorecard: A case study from Norway

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  • Antonsen, Yngve

Abstract

The Balanced Scorecard is widely used in organisations to implement and measure strategic top-down work processes. This article examines how using the Balanced Scorecard influences the individual and interactive reflective learning and commitment of line managers and employees in a financial organisation. Qualitative data from a case study were categorised using the coding tool NVivo 8. This study explains how senior managements’ use of the Balanced Scorecard combined with a commitment to serve customers may decrease line managers and employees’ ability to cope with their workload. Increased formal control and performance measurement reduce the commitment to and time for individual and interactive reflective learning among line managers and employees, and reduce organisational learning.

Suggested Citation

  • Antonsen, Yngve, 2014. "The downside of the Balanced Scorecard: A case study from Norway," Scandinavian Journal of Management, Elsevier, vol. 30(1), pages 40-50.
    • Handle: RePEc:eee:scaman:v:30:y:2014:i:1:p:40-50
    DOI: 10.1016/j.scaman.2013.08.001
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    References listed on IDEAS

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    1. James G. March, 1991. "Exploration and Exploitation in Organizational Learning," Organization Science, INFORMS, vol. 2(1), pages 71-87, February.
    2. Liebach Lüneborg, Johannes & Flohr Nielsen, Jørn, 2003. "Customer-focused Technology and Performance in Small and Large Banks," European Management Journal, Elsevier, vol. 21(2), pages 258-269, April.
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    Cited by:

    1. Suárez-Gargallo, Carlos & Zaragoza-Sáez, Patrocinio, 2023. "A comprehensive bibliometric study of the balanced scorecard," Evaluation and Program Planning, Elsevier, vol. 97(C).
    2. Fana Rasolofo-Distler, 2022. "Institutional Pressure and Real Estate Balanced Scorecard Indicators," Post-Print hal-03637079, HAL.
    3. Carlos Suárez-Gargallo & Patrocinio Zaragoza-Sáez, 2021. "How the Balanced Scorecard Is Implemented in the Spanish Footwear Industry," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
    4. Elif Ozturk & Ali Coskun, 2014. "A Strategic Approach to Performance Management in Banks: The Balanced Scorecard," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 151-151, August.
    5. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    6. Wang, Jian & Wu, Huiqin & Chen, Yan, 2020. "Made in China 2025 and manufacturing strategy decisions with reverse QFD," International Journal of Production Economics, Elsevier, vol. 224(C).

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