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首页> 外文期刊>The International Journal of Productivity and performance management >The use of the balanced scorecard to measure knowledge work
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The use of the balanced scorecard to measure knowledge work

机译：使用平衡计分卡衡量知识工作

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摘要

Purpose - The purpose of this paper is to question whether the balanced scorecard provides an appropriate control mechanism for management control of knowledge workers. Design/methodology/approach - A case study approach is taken to explore the way in which management control of employees engaged in research and development is undertaken. Findings - The key finding of this work is that the balanced scorecard is not in itself a useful approach to management control of knowledge workers but provides an important mechanism for ensuring that there is alignment between the strategic objectives of an organisation and the work being undertaken. Research limitations/implications - The inductive approach taken in a single-company case study has provided a rich data set for exploratory research, however, this research design limits the generalisability of the findings. Practical implications - The work provides insights into how the balanced scorecard can be used in knowledge-worker environments. Originality/value - The balanced scorecard is often reported as a tool that allows organisations to cascade strategic priorities down to the level of the individual though the use of measures. This research provides an alternative explanation of how the balanced scorecard can support knowledge worker control.
机译：目的-本文的目的是质疑平衡计分卡是否为知识工人的管理控制提供了适当的控制机制。设计/方法/方法-采用案例研究方法来探索对从事研发的员工进行管理控制的方式。发现-这项工作的主要发现是，平衡计分卡本身并不是知识型员工管理控制的有用方法，而是提供了一种重要的机制，可确保组织的战略目标与正在进行的工作之间保持一致。研究的局限性/含义-在单个公司的案例研究中采用的归纳方法为探索性研究提供了丰富的数据集，但是，此研究设计限制了研究结果的推广性。实际意义-这项工作提供了有关平衡计分卡如何在知识工作者环境中使用的见解。原创性/价值-平衡计分卡经常被报告为一种工具，它允许组织通过使用度量将战略优先级降低到个人的水平。这项研究为平衡计分卡如何支持知识工作者的控制提供了另一种解释。

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