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Warum die Balanced Scorecard nur selten als strategisches Managementsystem genutzt wird

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  • Utz Schäffer
  • Philip Matlachowsky

Abstract

Der vorliegende Beitrag ergänzt und erklärt die Befunde von Speckbacher et al. (2003) und Schachner et al. (2006), die beide eine geringe Verbreitung der Balanced Scorecard als strategisches Managementsystem im deutschen Sprachraum dokumentieren. Mithilfe von sechs Fallstudien in Unternehmen unterschiedlicher Branchen und Größen zeigen die Autoren, dass dem Implementierungsstand der Balanced Scorecard Entwicklungsmuster zu Grunde liegen, die auch die Rückentwicklung des genutzten BSC-Typs umfassen und sich als Anpassungsprozesse innerhalb der handlungsleitenden Ordnung der Unternehmen interpretieren lassen. Implikationen für Wissenschaft und Praxis werden aufgezeigt. Copyright Springer-Verlag 2008

Suggested Citation

  • Utz Schäffer & Philip Matlachowsky, 2008. "Warum die Balanced Scorecard nur selten als strategisches Managementsystem genutzt wird," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 207-232, August.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:2:p:207-232
    DOI: 10.1007/s00187-008-0055-2
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    Cited by:

    1. Schulke, Arne, 2020. "The Balanced Scorecard - Dinosaur or Giant?," IU Discussion Papers - Business & Management 6/2020, IU International University of Applied Sciences.
    2. Dirk Heyne & Lars Mönch, 2011. "An agent-based planning approach within the framework of distributed hierarchical enterprise management," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 205-236, December.

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