BSC Implementation & the Internal Business Process Perspective
BSC Implementation & the Internal Business Process Perspective
Required Readings
MacKay, A., (2004) A practitioners guide to the balanced scorecard: A practitioners’ report based on: Shareholder and stakeholder approaches to strategic performance measurement using the balanced scorecard. Chartered Institute of Management Accountants. Retrieved from: http://www.cimaglobal.com/Documents/Thought_leadership_docs/tech_resrep_a_practitioners_guide_to_the_balanced_scorecard_2005.pdf
Also read/review Chapter 2-7 of:
Murby, L., Gould, S., (2005). Effective Performance Management with the Balanced Scorecard: Technical Report. Chartered Institute of Management Accountants. Retrieved from: http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_rept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pdf
Go to the following webpage and review the two papers by Dr. Braam listed below.
http://www.ru.nl/economics/@676887/pagina/#publications
You do not need to review all the statistical stuff, just read through to the point where the author presents the hypotheses and then move to the discussion and/or conclusion sections of the documents.
Braam, G.J.M. (2012). Balanced Scorecard’s interpretative variability and organizational change.In C.-H.Quah& O.L. Dar (Eds.), Business Dynamics in the 21st Century (pp. 99-112).
Braam, G.J.M. &Nijssen, E.J. (2011).Exploring antecedents of experimentation and implementation of the balanced scorecard. Journal of Management & Organization, 17(6), 714-728.
Assignment information:
Any large scale change endeavor requires a great deal of effort on the part of a given organization to implement. Implementing a corporate wide BSC based performance management system is no different. In implementing such a system, organizational leaders face the challenge of overcoming organizational inertia rooted in resistance to change. This is no easy challenge, and is one of the major reasons why the majority of BSC initiatives (or large scale change initiatives in general) fail.
In this module, therefore, we are going to look at the BSC not due to its value as a means of integrating strategy with operations or due to its usefulness as a performance management tool. Rather, in this module we are going to put on our organizational dynamics consultant hat and consider what it takes to implement a large scale organizational change endeavor.
After completing the readings presented, write a 3 page essay that
Describe the efforts put forth by BAE in implementing the BSC approach in their organization from an implementation perspective. What efforts did they make to assure employees would be receptive to, and accept the BSC initiative? Describe to what extent you believe their efforts paid off.
The case study for BAE can be found in Chapter 7 of:Murby, L., Gould, S., (2005). Effective Performance Management with the Balanced Scorecard: Technical Report. Chartered Institute of Management Accountants. Retrieved from:http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_rept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pdf