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Investigate the distinctive link between a balanced scorecard and organizational performance in IT and non-IT sectors

Abdulkader Zairbani (Department of International Business and Entrepreneurship, GITAM School of Business, Gandhi Institute of Technology and Management (GITAM), Bengaluru, India)
Chetanraj Doddaullarthi Basavaraj (Department of Accounting and Finance, GITAM School of Business, Gandhi Institute of Technology and Management (GITAM), Bengaluru, India)
Velaga SriSai (School of Business and Management, Christ University, Bengaluru, India)
Senthil Kumar Jaya Prakash (Department of Finance, GITAM School of Business, Gandhi Institute of Technology and Management (GITAM), Bengaluru, India)
P. Anitha Kumari (Department of Human Resource Management, GITAM School of Business, Gandhi Institute of Technology and Management (GITAM), Bengaluru, India)

International Journal of Quality & Reliability Management

ISSN: 0265-671X

Article publication date: 1 October 2024

105

Abstract

Purpose

The purpose of this research is to examine how the implementation of a balanced scorecard (BSC) affects business outcomes in both information technology (IT) and non-IT sectors.

Design/methodology/approach

Partial least squares structural equation modeling (PLS-SEM) was used to test the hypothesis. A random sample was used to collect 170 responses from the IT companies and 166 from non-IT companies by using the questionnaire method. The questionnaire was distributed to the top- and middle-level managers in Bangalore city, and we used SmartPLS software to explore the relationship between our research constructs.

Findings

The results of this study indicate that a BSC has a significant and positive impact on organizational performance in IT and non-IT sectors. The main distinction in this study is that all BSC perspectives [learning and growth perspective, internal business process (IBP) perspective, customer perspective (CP) and financial perspective (FP)] have a significant, direct and indirect impact on IT companies. On the other hand, solely three BSC perspectives (IBP perspective, CP and FP) have a significant impact on non-IT companies, while learning and growth perspective has an insignificant impact on the FP.

Originality/value

This study provides a critical theoretical and practical contribution of a BSC on business performance in IT and non-IT industries.

Keywords

Citation

Zairbani, A., Doddaullarthi Basavaraj, C., SriSai, V., Jaya Prakash, S.K. and Anitha Kumari, P. (2024), "Investigate the distinctive link between a balanced scorecard and organizational performance in IT and non-IT sectors", International Journal of Quality & Reliability Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJQRM-07-2023-0239

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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