ANALYSIS OF FAILURE CAUSES IN BSC IMPLEMENTATIONS
DOI:
https://doi.org/10.14488/1676-1901.v6i2.284Abstract
The Balanced Scorecard (BSC) model was developed in the beginning of the nineties as a tool for strategies implementation. Due to its success, BSC is being employed by thousands of organizations all around the world. Many of these organizations, however, are not reaching the desired results. This paper presents an analysis of the failure causes. The data were collected through interviews with specialists: academicals, consultants and executives. The conclusion is that BSC is a consistent model. The failures happen, among other reasons, because of (i) rushing implementation, (ii) incomplete resources, (iii) other purposes than implantation of the strategy, or (iv) when the organization culture is not predisposed for continuous learning. Keywords: Balanced Scorecard, Strategy, Indicators.Downloads
Downloads
Published
How to Cite
Issue
Section
License
The Journal reserves the right to make spelling and grammatical changes, aiming to keep a default language, respecting, however, the style of the authors.
The published work is responsibility of the (s) author (s), while the Revista Produção Online is only responsible for the evaluation of the paper. The Revista Produção Online is not responsible for any violations of Law No. 9.610 / 1998, the Copyright Act.
The journal allows the authors to keep the copyright of accepted articles, without restrictions
This work is licensed under a Creative Commons License .