ANALYSIS OF FAILURE CAUSES IN BSC IMPLEMENTATIONS

Authors

  • Sedinei José Nardelli Beber
  • José Luís Duarte Ribeiro
  • Francisco José Kliemann Neto

DOI:

https://doi.org/10.14488/1676-1901.v6i2.284

Abstract

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.

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Published

2006-06-01

How to Cite

Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). ANALYSIS OF FAILURE CAUSES IN BSC IMPLEMENTATIONS. Revista Produção Online, 6(2). https://doi.org/10.14488/1676-1901.v6i2.284

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Papers

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