Automating the balanced scorecard – selection criteria to identify appropriate software applications

Emerald - 2003
BernardMarr1, AndyNeely1
1Centre for Business Performance, Cranfield School of Management, Cranfield, Bedford MK43 0AL, UK. Tel: (44) 01234 75 11 22. E‐mail: [email protected]

Tóm tắt

The balanced scorecard (BSC) is a management tool that helps to align behavior of all employees to the organization’s strategy. Research suggests that about half of large US firms have already adopted the BSC and many more are considering implementation. Organization‐wide implementation of a BSC requires IT support and numerous software vendors have taken the opportunity to build software solutions to support a BSC implementation. The problem executives face today is that there are over two‐dozen application‐providers to choose from, each of them claiming that their solution offers unique and important features. Selecting the wrong solution can undermine the entire BSC development effort and the credibility of the performance management system. This article addresses the issue of BSC software by (1) explaining why organizations might need software to support their implementation and (2) by developing a framework to assist organizations in this important decision process.

Từ khóa


Tài liệu tham khảo

Classe, A. (1999), Performance anxiety”, Accountancy, Vol. 123 No. 1267, pp. 56‐8.

de Waal, A.A. (2001), Power of Performance Measurement: How Leading Companies Create Sustained Value, Wiley, New York, NY.

Downing, L. (2001), “The global BSC community: a special report on implementation experience from scorecard users worldwide”, Balanced Scorecard European Summit, Nice.

Eisenhardt, K.M. (1998), “Building theories from case study research”, Academy of Management Review, Vol. 14 No. 4, pp. 532‐50.

Harris, S. and Sutton, R. (1986), “Functions of parting ceremonies in dying organizations”, Academy of Management Journal, Vol. 29, pp. 5‐30.

Kaplan, R.S. and Norton, D.P. (1992), “The balanced scorecard – measures that drive performance”, Harvard Business Review, Vol. 70, pp. 71‐9.

Kaplan, R.S. and Norton, D.P. (1996), The Balanced Scorecard – Translating Strategy into Action, Harvard Business School Press, Boston, MA.

Kaplan, R.S. and Norton, D.P. (2000a), “Having trouble with your strategy? then map it”, Harvard Business Review, September‐October, pp. 167‐76.

Kaplan, R.S. and Norton, D.P. (2000b), The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, Boston, MA.

Leibs, S. (1999), “Do it yourself”, Industry Week, Vol. 248 No. 9, p. 23.

McCann, M. (2000), “Turning vision into reality”, Management Accounting, Vol. 78 No. 1, pp. 36‐7.

Marr, B. (2001), “Scored for life”, Financial Management, April, p. 30.

Marr, B. and Neely, A. (2001), The Balanced Scorecard Software Report, Gartner, Inc. and Cranfield School of Management, Stamford, CT.

Marr, B., Erlhofer, F. and Neely, A. (2000), Weighing the Options: Balanced Scorecard Software, Gartner Direct, Stamford, CT.

Missroon, A.M. (1998), “Automating the balanced scorecard methodology”, Midrange Systems, Vol. 11 No. 17, p. 44.

Neely, A., Adams, C. and Kennerley, M. (2002), The Performance Prism: The Scorecard for Measuring and Managing Business Success, Financial Times Prentice Hall, London.

Neely, A., Bourne, M., Mills, J. and Platts, K. (2002), Getting the Measures of Your Business, Cambridge University Press, Cambridge.

Sharman, P. and Kavan, C.B. (1999), “Software is not the solution: software selection’s effect on implementing the balanced scorecard”, Journal of Strategic Performance Measurement, February/March, pp. 7‐15.

Silk, S. (1998), “Automating the balanced scorecard”, Management Accounting, Vol. 11 No. 17, pp. 38‐44.

Sullivan, T. (2002), “Scorecards ease business’ balancing act”, Info World, Vol. 23 No. 2, p. 32.

Yin, R.K. and Campbell, D.T. (1994), Case Study Research: Design and Methods, Sage, Thousand Oaks.