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School of Business | Department of Accounting and Finance | Accounting | 2010
Thesis number: 12421
The effect of balanced scorecard on strategy participation
Author: Seppälä, Jenni
Title: The effect of balanced scorecard on strategy participation
Year: 2010  Language: eng
Department: Department of Accounting and Finance
Academic subject: Accounting
Index terms: laskentatoimi; accounting; arviointi; evaluation; tuloskortti; balanced scorecard; strategia; strategy
Pages: 105
Full text:
» hse_ethesis_12421.pdf pdf  size:785 KB (803718)
Key terms: balanced scorecard; strategy participation; strategic management systems

The purpose of this study is to explore whether a balanced scorecard promotes strategy participation and to examine how a balanced scorecard can be used as a strategic management system. In particular, it is investigated whether a balanced scorecard provides tools to increase employee participation in a strategy process, i.e. to facilitate a bottom-up process and communication.


Empirical data has been gathered through ten interviews from different organisational levels, from top management to operative level managers. In addition, other internal and external material is used for gaining a better understanding of the organisation and the context, as well as to improve the validity of the study. As the study is a qualitative study, theoretical framework was used for formulating interview questions.


The findings of this study show that strategy participation is linked to the willingness of an organisation to promote or hinder strategy participation, and if an organisation has decided to support strategy participation, using a balanced scorecard does not impede that. Indeed, using the balanced scorecard as a strategic management system facilitates strategy implementation, but it does not provide tools for promoting participation. The study corroborates previous studies as it shows that the balanced scorecard enabled the organisation to align the strategy in their everyday work.


Balanced scorecard, strategy participation, strategic management systems
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