BSC in Germany


A study realized in 2002 by three austria scholars, Speckbacher, Bischof and Pfeiffer proposed research based evidence of the usage of the Balanced Scorecard concept in German speaking countries. The study targeted the best 201 publicly traded companies from Austria, Switzerland and Germany from which 174 have provided valid responses for the study.


The responding rate was an incredible 87 percent. The results of the study suggests that most companies first came in contact with the BSC between 1996 and 1999. However there were few pionners who strated there BSC implementations much earliers: one company in 1992 and three in 1993 and 1995.


The study also showed that only 17 percent from the companies who wer eincludd in the study have implemented the BSC concept in individual parts, while 9 percent have rolled out the BSC in the entire organization. For more details of the findings you can access the study at the address listed below:


Based on the study results, the scholars proposed three types of Balanced Scorecards used in German speaking countries. 


BSC Type


Balanced Scorecard Type l

(i) strategic measures and/or objectives

(ii) grouped into perspectives

Balanced Scorecard Type ll

Type I +

(iii) Employs cause-and-effects chains

Balanced Scorecard Type lll

Type II +

(iv) Contains action plans/targets

(v) Linked to incentives

Source: adapted from Speckbacher, Bischof, Pfeiffer, 2003

BSC in practice : By country


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