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The impact of the strategy maps on balanced scorecard performance

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  • Lorenzo Lucianetti

Abstract

The purpose of this paper is to examine the balanced scorecard (BSC) adoption experience amongst organisations in connection with the strategy map design. Using survey data from managers of 91 Italian organisations the paper seeks to verify whether the development of the strategy maps affects BSC performance and in turn business results. Evidence shows that benefits coming from BSC usage are considerably lower for those organisations who have not implemented this model in connection with the design of an appropriate strategy map. The implications for managers appears very interesting given that the lack of development of strategy maps related to the BSC model seems to not only substantially decrease its perceived expected benefits, but also decreases the organisation's overall competitiveness.

Suggested Citation

  • Lorenzo Lucianetti, 2010. "The impact of the strategy maps on balanced scorecard performance," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 12(1), pages 21-36.
    • Handle: RePEc:ids:ijbpma:v:12:y:2010:i:1:p:21-36
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    Citations

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    Cited by:

    1. Muhammad Rafiq & XingPing Zhang & Jiahai Yuan & Shumaila Naz & Saif Maqbool, 2020. "Impact of a Balanced Scorecard as a Strategic Management System Tool to Improve Sustainable Development: Measuring the Mediation of Organizational Performance through PLS-Smart," Sustainability, MDPI, vol. 12(4), pages 1-19, February.
    2. Sakhr Bani Khaled & Audeh Bani-Ahmad, 2019. "The Role of the Balanced Scorecard on Performance: Case Study of the Housing Bank for Trade and Finance," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(2), pages 17-26, February.
    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. Dag Øivind Madsen & Blerim Azizi & Albert Rushiti & Tonny Stenheim, 2019. "The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis," Social Sciences, MDPI, vol. 8(5), pages 1-31, May.
    5. Suárez-Gargallo, Carlos & Zaragoza-Sáez, Patrocinio, 2023. "A comprehensive bibliometric study of the balanced scorecard," Evaluation and Program Planning, Elsevier, vol. 97(C).
    6. Cheng-Wen Lee & Chin Kun Chang, 2020. "A Study of Evaluating Organizational Performance Based on Balanced Scoresheet Viewpoint," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(6), pages 1-3.
    7. Green, Wendy J. & Cheng, Mandy M., 2019. "Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 1-14.
    8. Atef Aqeel Al- Bawab, 2017. "Use Balanced Scorecard (BSC) Perspectives in the Service Sector: A Case Study on the Jordanian Private Universities," International Business Research, Canadian Center of Science and Education, vol. 10(8), pages 192-203, August.
    9. 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.
    10. Muhammad Rafiq & Saif Maqbool & José Moleiro Martins & Mário Nuno Mata & Rui Miguel Dantas & Shumaila Naz & Anabela Batista Correia, 2021. "A Study on Balanced Scorecard and Its Impact on Sustainable Development of Renewable Energy Organizations; A Mediating Role of Political and Regulatory Institutions," Risks, MDPI, vol. 9(6), pages 1-18, June.
    11. Moraga, Javier A. & Quezada, Luis E. & Palominos, Pedro I. & Oddershede, Astrid M. & Silva, Hernán A., 2020. "A quantitative methodology to enhance a strategy map," International Journal of Production Economics, Elsevier, vol. 219(C), pages 43-53.

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