The adoption of Balanced Scorecard: empirlical evidence
This paper provides exploratory empirical evidence on the Balanced Scorecard (BSC) implementation experiences of 103 organizations. It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple regression analysis, the paper confirms not only that the manner of BSC use is a relevant matter but also that its technical design may seriously limit its effectiveness.
Lucianetti L. (2011), L’adozione della Balanced Scorecard: I risultati di una ricerca empirica, Management Control, 3, pp. 39-66, Doi: 10.3280/MACO2011-003003
