平衡计分卡
实施
战略地图
战略实施
战略管理
动作(物理)
独创性
计算机科学
过程管理
价值(数学)
尺度
知识管理
业务
营销
社会学
定性研究
数学
物理
量子力学
社会科学
几何学
机器学习
程序设计语言
出处
期刊:Journal of Business Strategy
[Emerald (MCB UP)]
日期:2015-04-20
卷期号:36 (2): 34-40
被引量:36
标识
DOI:10.1108/jbs-10-2013-0101
摘要
Purpose – The purpose of this paper is to show how the use of Strategy Maps substantially improves the implementation success of balanced scorecards (BSC). The BSC is supposed to translate strategy into action. Strategy maps support this by showing cause-and-effect chains. But what does this mean for strategy execution in practice? To achieve better BSC implementations, the author uncovers pitfalls and names the remedies. Design/methodology/approach – The author summarizes the most important findings from initially over 1,000 studies that have dealt with the BSC from 1992 to 2012. Findings – BSC implementations that use a sophisticated Strategy Map appear to be successful. Strategy maps foster a better understanding of the BSC among employees, create greater commitment and less resistance and are superior to the BSC itself in communicating how to achieve strategic goals. Also, strategy maps facilitate managers’ evaluation of the relevant environment. Nevertheless, the common measure bias is a usual pitfall: top managers have a tendency to use their own strategic targets as a yardstick for lower-level employees. Originality/value – This paper helps managers understand the most recent developments on strategy maps. In particular, the author highlights that causalities do not exist in organizations in the same way as there are “laws” in physics. Instead, organizations need to customize their BSC to their way of doing business.
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