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Der Einfluss der Balanced Scorecard auf Lernprozesse in Unternehmen

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  • Jennifer Kunz

Abstract

Die Balanced Scorecard wird in der Literatur als Instrument zur Förderung organisationaler Lernprozesse angesehen. Ihre positive Wirkung auf organisationales double-loop Lernen wird in diesem Zusammenhang betont. Allerdings steht eine detaillierte Diskussion ihrer Wirkungsweise auf unterschiedliche Lernbarrieren in Unternehmen noch aus. Insbesondere ihr Einfluss auf das single-loop Lernen wird nur selten betrachtet. Der vorliegende Beitrag greift diese Fragestellung auf und arbeitet die Wirkungen der BSC auf Lernbarrieren unter Berücksichtigung von sowohl single-loop als auch double-loop Lernprozessen heraus. Auf Grundlage der Analyse werden abschließend erste Rückschlüsse gezogen, warum die BSC in der Praxis nur selten als strategisches Managementsystem verwendet wird. Copyright Springer-Verlag 2009

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  • Jennifer Kunz, 2009. "Der Einfluss der Balanced Scorecard auf Lernprozesse in Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(1), pages 105-128, May.
    • Handle: RePEc:spr:metrik:v:20:y:2009:i:1:p:105-128
    DOI: 10.1007/s00187-009-0072-9
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    References listed on IDEAS

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    Cited by:

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