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Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2010
Tutkielman numero: 12421
The effect of balanced scorecard on strategy participation
Tekijä: Seppälä, Jenni
Otsikko: The effect of balanced scorecard on strategy participation
Vuosi: 2010  Kieli: eng
Laitos: Laskentatoimen ja rahoituksen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; arviointi; evaluation; tuloskortti; balanced scorecard; strategia; strategy
Sivumäärä: 105
Kokoteksti:
» hse_ethesis_12421.pdf pdf  koko: 785 KB (803718)
Avainsanat: balanced scorecard; strategy participation; strategic management systems
Tiivistelmä:
PURPOSE OF THE STUDY

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.

DATA

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.

RESULTS

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.

KEYWORDS

Balanced scorecard, strategy participation, strategic management systems
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.