The downside of the Balanced Scorecard: A case study from Norway

被引：25
作者：
Antonsen, Yngve [1 ]
机构：
[1] Norut Northern Res Inst, Tromso, Norway
来源：
SCANDINAVIAN JOURNAL OF MANAGEMENT | 2014年 / 30卷 / 01期
关键词：
The Balanced Scorecard; Organisation; Senior management; Reflective learning; Organisational learning; Employees' commitment; Case study; ORGANIZATIONS;
D O I：
10.1016/j.scaman.2013.08.001
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The Balanced Scorecard is widely used in organisations to implement and measure strategic top-down work processes. This article examines how using the Balanced Scorecard influences the individual and interactive reflective learning and commitment of line managers and employees in a financial organisation. Qualitative data from a case study were categorised using the coding tool NVivo 8. This study explains how senior managements' use of the Balanced Scorecard combined with a commitment to serve customers may decrease line managers and employees' ability to cope with their workload. Increased formal control and performance measurement reduce the commitment to and time for individual and interactive reflective learning among line managers and employees, and reduce organisational learning. (C) 2013 Elsevier Ltd. All rights reserved.
引用
收藏
页码：40 / 50
页数：11
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