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Exploring antecedents of experimentation and implementation of the balanced scorecard

Published online by Cambridge University Press:  02 February 2015

Geert Braam  and
Ed Nijssen
Geert Braam
Affiliation:
Radboud University Nijmegen, Nijmegen, The Netherlands
Ed Nijssen
Affiliation:
Eindhoven University of Technology, Eindhoven, The Netherlands
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Abstract

Adoption of management innovations like the balanced scorecard is generally a complex process. Many subdecisions are involved and customization is often required before firms can enjoy the benefits of these innovations. Consequently, firms tend to experiment before finally implementing such complex innovations. We develop a framework differentiating between antecedents of experimentation with and actual implementation of the balanced scorecard, a distinction that has largely been neglected in the literature. Focusing on a small set of firms that experimented with the balanced scorecard, we provide initial empirical evidence. The results support the framework showing that top management involvement, innovation-contingent departments and organizational-context factors play a significant positive role in the experimentation stage, while interdepartmental communication and formalization are important variables with positive and negative influences in the implementation stage. We discuss the findings and their managerial implications.

Keywords

adoptionexperimentationbalanced scorecardmanagement innovations
Type
Research Article
Information
Journal of Management & Organization , Volume 17 , Issue 6: 25th ANZAM Anniversary Edition Remembering 2011: Managing for the Human Spirit , November 2011 , pp. 714 - 728
Copyright
Copyright © Cambridge University Press and Australian and New Zealand Academy of Management 2011

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