Business strategy–balanced scorecard measures alignment: an empirical test of its performance implications using systems approach Online publication date: Fri, 19-Feb-2010
by Ruzita Jusoh, Daing Nasir Ibrahim, Yuserrie Yuserrie
J. for Global Business Advancement (JGBA), Vol. 2, No. 4, 2009
Abstract: This study empirically examined the alignment between business strategy and the use of balanced scorecard (BSC) measures and its impact on firm performance. Alignment was conceptualised according to the systems approach as proposed by Drazin and Van de Ven who defined 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, this study intends to address that, regardless of which business strategy firms emphasise, firms would rely on using multiple performance measures (both financial and non-financial measures) in their performance measurement system. Overall, the results indicate that the effect of alignment between business strategy and all four dimensions of BSC measures usage on non-financial performance is prominent among both high and low emphasis of business strategy. Hence, there is support found for the systems approach to fit.
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