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The Relationship of Organizational Culture to Balanced Scorecard Effectiveness

机译:组织文化与平衡计分卡有效性的关系

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摘要

The balanced scorecard, developed by Kaplan and Norton in 1992, gained enormous popularity as a way to "translate a company's strategy into specific measurable objectives." In practice, however, relatively few of those adopting the BSC seemed to achieve measurable benefits. Why the shortfall? Was an organization's culture a deciding factor, as Kaplan and Norton posited? A literature search turns up significant empirical research supporting this link, which the authors further tested with a field-type study. The target population was county government employees in one of the 10-most populated counties in the U.S. that had implemented a BSC. The statistical analysis of survey results confirmed the positive link between BSC effectiveness and organizational culture, particularly four distinct aspects: involvement, consistency, adaptability, and mission trait.
机译:由Kaplan和Norton于1992年开发的平衡计分卡作为“将公司的战略转化为可衡量的具体目标的一种方法”而广受欢迎。但是,实际上,采用BSC的企业似乎很少能实现可衡量的收益。为什么短缺?正如卡普兰(Kaplan)和诺顿(Norton)认为的那样,组织的文化是决定因素吗?文献检索发现了支持此链接的重要实证研究,作者通过实地类型研究对其进行了进一步检验。目标人群是实施BSC的美国人口最多的10个县之一的县政府雇员。对调查结果的统计分析证实了平衡计分卡有效性和组织文化之间的积极联系,特别是四个不同方面:参与,一致性,适应性和使命特质。

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