Balanced scorecards and the FTSE 100: exploratory research
by Richard Tonge, Povl Larsen, Jonathan Pepper
International Journal of Business Performance Management (IJBPM), Vol. 2, No. 4, 2000

Abstract: This paper reports on an exploratory mail survey questionnaire that sought to identify the current use of the Balanced Scorecard (BS) by the FTSE 100 and possible future research initiatives. The main benefit of the BS was that departmental goals were now being aligned with the overall business strategy. The BS as a learning and feedback system was seen as of least benefit. The majority of users of the BS claimed their employees were aware of their business's strategy, but they were not as strongly convinced as the non-users of the BS. An issue of some concern was that users of the BS were linking rewards directly to meeting BS objectives even though the BS had not been explained to all the employees. Overall, the initial findings suggest that the use of the BS in the UK is seen primarily as a performance measurement system - not as a strategic management system.

Online publication date: Sun, 13-Jul-2003

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Performance Management (IJBPM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com