Business strategy-balanced scorecard measures alignment: an empirical test of its performance implications using systems approach Online publication date: Mon, 19-May-2008
by Ruzita Jusoh, Dato' Daing Nasir Ibrahim, Yuserrie Zainuddin
J. for Global Business Advancement (JGBA), Vol. 1, No. 2/3, 2008
Abstract: Using cross-sectional data from 120 Malaysian manufacturing firms, this study empirically examines the alignment, by way of systems approach, between business strategy and the use of balanced scorecard (BSC) measures. This alignment is proposed to provide a positive impact on firm performance. Alignment was conceptualised using the systems approach as proposed by Drazin and Van de Ven (1985) which defines it as the internal consistency of multiple contingencies and multiple structural characteristics. Given the importance of non-financial performance measures in providing better indicators of performance, many firms have used multiple performance measures, such as the BSC measures that comprise four perspectives: financial, customer, internal business processes, and learning and growth. Thus, this study intends to address the contribution of multiple performance measures which are consistent conceptually with the BSC framework.
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