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The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system.

The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben.

Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”.

This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

The purpose of this paper is to focus on one strategy known as “The Balanced Scorecard”, discussing the growing importance of balanced scorecard performance systems, exploring issues that organizations face in building and implementing scorecard systems, and sharing lessons learned from Australian organizations that have taken the balanced scorecard journey.

The approach taken is the case study methodology to depict the real world examples of organisations that have confidence in the “Balanced scorecard performance system“ so that other organisations can follow suit.

The paper concludes that the balanced scorecard approach may require some substantial changes in culture within the organization.. The balanced scorecard requires understanding, commitment and support from the very top of the business down. The balanced scorecard will evolve. As culture changes and develops to accept the new approach and members of the organisation mature within the new culture, the organisation will find new things to measure, new goals in different areas, to make the balanced scorecard even more balanced and effective in supporting a living, growing, viable organisation. Different organisations have quite different needs, market areas, people, products and services, and will end up with significantly different balanced scorecards.

The outcomes were based on two multinational corporations and may differ with small and medium enterprises.

The balanced scorecard is balanced in another dimension – not just a balance of measures of essential areas of the business, but also a balance of goals versus accountability. If people do not accept accountability for achievement of the balanced measures and goals of the balanced scorecard, there is no balanced scorecard. The people of the organisation are the key to the success of the balanced scorecard system.

The paper specifically looks at the implementation of the “Balanced Score Card Performance Management System” in Australian corporations.

Traditional performance measurement models and frameworks fail to take into account the intricacies and specificity of service businesses. The important characteristics of services, role of employees and partners, important of measures and concurrent production and delivery need to be incorporated into the framework. This paper seeks to address these issues.

The research followed a case‐based methodology using semi‐structured interviews. Literature review and case‐based methodology led to the conception of initial deployment framework.

Existing scorecards do not emphasize the deployment aspects of the scorecard and overlook trade‐offs and benchmarking decisions.

The scorecard provides guidance for successful deployment. The framework incorporates the importance of service innovation and role of employees and partners into the scorecard. Relative decision trade off and benchmarking are an integral part of the deployment process.

The two founding blocks of the scorecard are value maximization theory proposition and Six Sigma methodology. The service scorecard supports stakeholders that drive business performance thus ensuring accountability, innovation and collaboration. The scorecard offers a set of measures that builds upon existing measures.

The purpose of this paper is to question whether the balanced scorecard provides an appropriate control mechanism for management control of knowledge workers.

A case study approach is taken to explore the way in which management control of employees engaged in research and development is undertaken.

The key finding of this work is that the balanced scorecard is not in itself a useful approach to management control of knowledge workers but provides an important mechanism for ensuring that there is alignment between the strategic objectives of an organisation and the work being undertaken.

The inductive approach taken in a single-company case study has provided a rich data set for exploratory research, however, this research design limits the generalisability of the findings.

The work provides insights into how the balanced scorecard can be used in knowledge-worker environments.

The balanced scorecard is often reported as a tool that allows organisations to cascade strategic priorities down to the level of the individual though the use of measures. This research provides an alternative explanation of how the balanced scorecard can support knowledge worker control.

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 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.

Considers the need for performance measurement systems before introducing the concept of the balance business scorecard. Discusses the benefits of grouping strategic memasures into different categories, both internal and external. Covers the steps needed to make the scorecard work and the shortfalls of the system. Outlines recent software developments which can assist the process. Concludes that 60 per cent of Fortune 100 companies use this system, which gives visibility to worker performance in relation to strategy, and lists some hints for implementation.

The purpose of this paper is to present a balanced scorecard model methodology to develop an approach for decision making for the motor homes industry that is used to communicate and evaluate achievement of the corporate mission and strategy. The index, success indicator, gives management a “bottom line” result including non‐financial as well as financial measures based on the targeted improvement efforts as well as the actual result. The comprehensive set of measures helps to focus their organization's strategic objectives in the areas of financial, customer, learning, and growth.

The qualitative analysis and the quantitative survey of the motor homes industry were summarized to develop generalized measures and applications as a basic for formulating a special balanced scorecard model.

Various financial, customer, learning, and growth metrics were identified for a possible template for an actual balanced scorecard.

This paper focuses on a methodology for use by the manufactured home industry that would quantify the intuitive understanding needed to project the possible results. The advantage of using the analysis and the “success indicators” would be to give a “bottom line” result (financial and non‐financial) based on corporate efforts within the industry as presented in the simulation. Further modeling would be necessary to investigate changes in multiple measures.

The strategy cannot be executed if it cannot be understand, and it cannot be understood if it cannot be described.

This paper develops an approach for decision making by formulating a specific balanced scorecard model for the motor homes industry.

The purpose of this paper is to develop a deeper understanding of the role of the balanced scorecard in strategy implementation.

This paper provides a review of strategy implementation literature to identify the main inhibitors of successful strategy implementation and then proceeds to critically review the balanced scorecard and evaluate the contribution it can make to strategy implementation, in particular how it may be able to mitigate the problems associated with strategy implementation.

It is argued in the paper that the balanced scorecard, subject to the adoption of suitable processes, can address the key problems associated with strategy implementation including communication, the role of middle managers and integration with existing control systems. The study raises a series of research questions and proposes avenues for further research.

More than half strategies devised by organisations are never actually implemented. At a time of increasing competition and globalisation; shorter lead times and increased customer sophistication, the effectiveness of strategy implementation is even more important. The findings of this study will provide the basis for research that will improve this vital management activity.

The effective implementation of corporate strategy is often overlooked in strategic management literature. There is still recognition that there is a need for further research. By combining two eclectic fields of research, i.e. strategy implementation and performance measurement, it is proposed that new insights can be gained to inform future practice.

Many papers discuss the use of the balanced scorecard yet few provide empirical evidence within a longitudinal context. Still fewer studies present balanced scorecard evidence from within public services. This study seeks to consider the impact of implementing and using the balanced scorecard within a public service city council environment.

The paper reviews the recent literature within the area of public sector performance measurement. A longitudinal case study approach is adopted using interview and documentation analysis to consider the impact of balanced scorecards in a public sector organisation. The impact of balanced scorecards was evaluated at three levels: strategic planning, team management, and individual staff performance.

The empirical evidence suggests that the use of scorecards within the case organisation enables employees to clearly appreciate their role, and focus on delivery of performance‐related measures which support organisational strategy. Clarity of role appears to have a positive influence on the achievement of the organisation's business plan and excellence goals regarding the delivery of customer service.

As with any single longitudinal case study, issues of generalisability to other settings and environments can occur.

This paper indicates the potential benefits and pitfalls of introducing and developing the balanced scorecard within a public sector organisation.

This research is set within a public service environment and by providing empirical case evidence contributes to the literature within this area.