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The purpose of this paper is to exemplify the evolving applications of balanced scorecard and strategy map in the healthcare sector. This paper seeks to describe a number of innovative approaches adopted by healthcare organizations and health systems in their implementation of Kaplan and Norton's strategy map and balanced scorecard. Although strategy map and balanced scorecard are useful strategic management tools, policy makers and decision makers should be well‐informed about implementation issues and challenges of their adoption in healthcare organizations and health systems.

The paper is based on a literature review of the applications of strategy map and balanced scorecard in healthcare organizations and health systems. Also publications of the Ministry of Health and Long‐Term Care and its agencies are examined to assess the strategic priorities and plans for Ontario's health system.

From the literature review and case studies cited, an increasing use of strategy map and balanced scorecard was found in the healthcare sector. The implementation is both unique and innovative. Moreover, strategy map and balanced scorecard are effective communication and strategic management tools in aligning and integrating the strategic goals of various levels within the health system.

The paper gives an account of the different implementation approaches of strategy map and balanced scorecard in the healthcare sector; thereby providing policy makers and decision makers with choices on how to implement the strategic management tool in their organizations.

The literature review and case studies described here highlight the value and applications of strategy map and balanced scorecard in the healthcare sector.

Models of value creation that have been proposed for supporting value-based management are described and analyzed, including the Balanced Scorecard, the Baldrige Quality Award Criteria, the Deming Management Method, the Service-Profit Chain, and the Skandia Intellectual Capital Model. These models are compared, their potential for guiding the identification of value drivers and performance measures for value-based management is assessed, and management issues that must be addressed if such models are to contribute to long-run value creation are explored. These issues include causally linking value drivers to each other and to financial outcomes, the extent to which the models take a dynamic, or whole-system, view of value creation, and whether multiple value drivers should be explicitly weighted and combined to form a “value index.” Finally, the substantial body of research evidence linking intangible value drivers to financial outcomes is reviewed, and some directions for further research are offered.

The second major step in the development of the balanced scorecard was the introduction of strategy maps. Although much has been written about the benefits of strategy maps, there have been relatively few empirical studies that explore their use in a real-world setting. Additionally, the studies that have been done do not focus on the perspective of middle managers and employees who execute the strategy on a daily basis. This study addresses these gaps through observing the construction of strategy maps in two main business lines of a commercial bank. The participating managers are then asked if they agree that the resulting strategic performance measurement system assist organizations in the three ways most discussed in the literature: translating and operationalizing strategy, communicating the strategy and measuring the strategy. This study also provides some additional insights regarding the construction and use of strategy maps in organizations. The findings provide evidence to management that strategy maps are beneficial and guidance on how these could be implemented. The purpose of this study is to examine the implementation of strategy maps in a real-world setting. Strategy maps are an extension of the well-known and adopted balanced scorecard, but have received little attention in empirical studies.

The researcher introduced middle managers and operational staff to strategy maps and assisted them in the construction of a map for their business unit. The participants were then interviewed as to whether they agree with the benefits outlined in literature.

Participants agreed with the three main benefits outlined in literature and also provided additional feedback on the use of strategy maps from the perspective of their role as middle managers and those who had not used strategy maps in the past.

This study should be replicated in a larger setting. It would be particularly helpful to involve multiple departments across one organization or replicate the research in different organizations in the industry.

It would be helpful to guide business units through the construction of strategy maps and then survey employees at different levels throughout the business units to obtain their feedback concerning the resulting product.

Because this study involves middle managers and operational level employees, it provides insight on the use of strategy maps, which could be extrapolated to other strategic performance management tools. This is a level of management that has not been involved to a large extent in previous research.

This paper is the first to observe middle managers in their development of a strategy map, which puts it in the unique position to note the opinions of this group on the benefits of the tool.

The strategic contribution of subject librarians as information specialists in the digital world has been questioned by institutional administrators, but others have identified expanded roles and new opportunities in learning and research support. The purpose of this paper is to investigate the application of Kaplan and Norton’s strategic management system of balanced scorecards and strategy maps to subject librarianship in universities, with particular reference to the intellectual capital represented and created in the structures, relationships, and know-how of liaison work.

A literature review was used to define established and emergent roles, responsibilities and skillsets of subject librarians, including their reach beyond the library. A web site survey investigated goals, actions, and values related to liaison work in UK library strategies. Data were analyzed thematically to develop an exemplar map and assess its potential for evaluating the contribution of subject librarians.

Core functions continue, with expanded scope and competencies. Collaboration and integrated services are key trends for mapping. Liaison work is poorly documented in existing strategies. Preliminary results suggest that strategy maps can be used to illustrate the strategic contribution of subject librarians.

The paper reports the early stages of a multi-phase project. The results are limited to the conceptual phase. The next phase will explore the development of both maps and balanced scorecards via case studies in different countries.

There are few examples of library applications of strategy maps and balanced scorecards at unit or program level, and none with a focus on the intangible assets of subject librarians.

The balanced scorecard (BSC), first created by Kaplan and Norton in 1992, has been developed over the last 20 years, resulting in numerous iterations. There is currently no agreed taxonomy for these iterations, making comparison of research findings difficult. The purpose of this paper is to propose a framework for describing the different iterations.

In order to assist in understanding the numerous changes, the concept of revision control was introduced. A full review of the literature describing new iterations of the BSC was undertaken and these iterations were classified as minor developments or major generational evolution.

Eight subsets of the Balanced Score card are proposed, grouped into three generations; the first being the initial generation of score card, the second generation including strategy maps, and the final generation which includes destination statements.

It is planned that this simple classification will prove useful to practitioners, for describing which generation of the scorecard they propose to implement, and for academics to describe more precisely the scorecard that they are analysing.

This paper is the first to provide a taxonomy for the different versions of the BSC, through a process of identifying and labelling the major and minor changes that have occurred. This allows a more nuanced analysis of the BSC as a tool for managing performance and adding precision to any critique, in that it is clear which version has been used.

Advice to senior management on how to use the balanced scorecard measurement system and the strategy map, a visual representation of the components of an organization’s strategy to leverage a corporation’s intangible assets. These include human capital; databases and information systems; responsive, high‐quality processes; customer relationships and brands; innovation capabilities; and culture. The author’s hypothesis: because an organization’s intangible assets may easily represent more than 75 percent of its value, then its strategy formulation and execution need to explicitly address their mobilization and alignment. The balanced scorecard tool and strategy map offer a framework to measure intangible assets and to describe strategies as a series of cause‐and‐effect linkages among objectives. They provide a language that executive teams can use to discuss the direction and priorities of their enterprises. This article also presents a case study of Crown Castle International, Inc.

Kaplan and Norton (1996b) claimed that there exists a sequential dependency between the four balanced scorecard perspectives (learning and growth, internal business processes, customer, and financial). Although theoretically supported by various researchers, the said claim has, somehow, attracted limited empirical attention. Therefore, the purpose of this paper is to investigate whether empirical evidence will support the theoretically grounded interrelations between the four balanced scorecard perspectives.

For this study, a total of 13 key performance indicators were identified and then clustered into the four perspectives of balanced scorecard, followed by the development of causal linkages. Data related to these indicators were collected from 1,001 employees and 985 customers of two Indian retail banks and then tested for hypothesized relationships using structural equation modeling. All the constructs were measured using scales developed in previous research works.

The results indicate that employee learning and growth positively influence the internal business processes which in turn influence the customer perspective. Finally, the customer perspective has a significant positive influence on the financial performance. Further, it was also revealed that internal business processes mediate the relationship between employee learning and growth and customer perspective. Also, the relationship between internal business processes and financial performance is significantly mediated by customer perspective.

Majority of the previous research on causal linkages of balanced scorecard has been theoretical in nature. Whatever little empirical research is available in this regard is limited to developed nations. In a developing nation like India, these linkages have seldom been examined in the past. The study has been conducted to plug this gap in the literature and, resultantly, provide further insights into the interrelations of the balanced scorecard perspectives.

The strategy map represents a major contribution to the theory and practice of performance management. However, it has failed to realize its full potential due to a lack of theoretical and conceptual development. Therefore, the purpose of this paper is to revisit the theories of strategy maps to better understand how and in what circumstances they benefit performance management.

The study employs realist synthesis, a method of systematic literature review. A theory on how strategy maps work is extracted from performance management literature, which are subsequently evaluated through a critical examination of empirical studies.

A theory of how strategy maps are meant work is presented in relation to the generic performance management stages of problem structuring, development and use, where they can serve as a tool for discovery and by stimulating social interactions. Based on the findings, 12 propositions are offered related to the effective use of strategy maps within a performance management framework.

The introduction of the strategy map to performance management represented a breakthrough in how organizational performance could be understood and communicated. This study goes a step further by considering how they work and in what circumstances. In so doing, the study aims to open the way for new and more effective applications of strategy maps within the changing performance management context.

This study provides practitioners with actionable propositions which can help in effectively using strategy maps.

Distinguishing the aims and mechanisms of the strategy map along performance management systems has the potential to greatly increase their effectiveness in practice as a powerful, but underutilized tool. This paper also demonstrates how realist synthesis, currently an uncommon method in management studies, facilitated the creation of a new perspective of strategy maps to fit specifically within performance management.

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.

The author summarizes the most important findings from initially over 1,000 studies that have dealt with the BSC from 1992 to 2012.

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.

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.

The objective of this study is to investigate the effect of a strategy map on the quality of decision making.

An experimental design is used in this study. A total of 24 participants were randomly assigned into two groups – a control group and a treatment group. Each participant completed two rounds of the experiment covering 24 decisions using a simulation game. The multiple regression technique is used as the analysis tool in this study.

The results show that strategy maps do not affect the performance of participants' decision making.

This research employs the laboratory experimental design. Thus the external validity (the generalizability) is limited.

Results obtained from this research suggest that a strategy map alone is not an effective tool to help managers make better decisions. More details, such as a correlation between strategic measures in the strategy map or guidelines for the use of the map, could help make a strategy map more useful.

This study tests the cause and effect relationship between using a strategy map and the results of decisions made. Unlike many studies that employ the survey method in which confounding variables cannot be controlled, results from this experiment suggest that a simple strategy map alone does not improve the quality of decision making. This finding can thus be valuable to managers who are considering using a strategy map as a management tool.