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Success factors in Balanced Scorecard implementations – A literature review

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  • Lueg, Rainer
  • Vu, Louisa

Abstract

This paper uses Buchanan et al.’s (2005) framework of change to systematically synthesize the empirical literature on the implementation processes of the Balanced Scorecard (BSC). We specifically examine which critical success factors (CSFs) have been neglected so far, but may play a substantial role in improving BSC implementations. While some CSFs are intuitive (such as top management support), others seem to be overrated by the conceptual literature (e.g., the speed of the implementation). Most importantly, the BSC literature has some blind spots that relate to cost-benefit analyses of the BSC, the impacts of management skills and leadership, power and politics, organizational culture, and public discourse.

Suggested Citation

  • Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 26(4), pages 306-327.
    • Handle: RePEc:rai:mamere:mrev-2015-04-lueg
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    File URL: http://www.hampp-verlag.de/hampp_e-journals_mrev.htm#415
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    Cited by:

    1. Kefe Irem, 2019. "The Determination of Performance Measures by Using a Balanced Scorecard Framework," Foundations of Management, Sciendo, vol. 11(1), pages 43-56, March.
    2. Ceren Peri Cignitas & Juan Antonio Torrents Arevalo & Jordi Vilajosana Crusells, 2023. "Literature Review on the Effect of Balanced Scorecard on Employee Wellbeing," International Journal of Business and Management, Canadian Center of Science and Education, vol. 17(3), pages 103-103, February.
    3. Jannika Kutzschbach & Parvina Tanikulova & Rainer Lueg, 2021. "The Role of Top Managers in Implementing Corporate Sustainability—A Systematic Literature Review on Small and Medium-Sized Enterprises," Administrative Sciences, MDPI, vol. 11(2), pages 1-19, April.
    4. Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.
    5. Jitender Kumar & Neha Prince & H. Kent Baker, 2022. "Balanced Scorecard: A Systematic Literature Review and Future Research Issues," FIIB Business Review, , vol. 11(2), pages 147-161, June.

    More about this item

    Keywords

    Balanced Scorecard; success factors; performance measurement system; implementation process; organizational change; literature review;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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