BSC in Australia

 

The study “Balanced Scorecard Design and Performance Impacts: Some Australian Evidence” (Bedford, Brown, Malmi, Sivabalan, 2006) empirically examines how the BSC has been applied in practice and whether different BSC designs result in varying performance outcomes. It is hypothesised that the BSC provides greater benefits when

  • 1) cause and effect logic is used between measures
  • 2) its non-financial measures are tied to compensation and
  • 3) it is implemented at multiple levels within the organisation.

 

Results support the first proposition, although cause and effect logic appears to be more important if the BSC is tied to compensation. These results are discussed, and implications for practice and future research are presented.

The study can be found at the address listed below:

http://www.cmawebline.org/joomla4/images/stories/JAMAR%202008%20Summer/JAMARv6.2-BSC%20Impacts.pdf

 

 

Referece

Bedford, D., Brown, D., A., Malmi, T. & Sivabalan, P. (2006), Balanced Scorecard Design and Performance Impacts: Some Australian Evidence, available at: http://www.cmawebline.org/joomla4/images/stories/JAMAR%202008%20Summer/JAMARv6.2-BSC%20Impacts.pdf.

BSC in practice : By country

 

Certified KPI Professional training

smartKPIs Premium

Performance Management Books