A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries

32 Pages Posted: 3 Nov 2007

See all articles by Gerhard Speckbacher

Gerhard Speckbacher

Vienna University of Economics and Business Administration (WU)

Jürgen Bischof

Aalen University of Applied Sciences; Vorarlberg University of Applied Sciences

Thomas Pfeiffer

University of Vienna - Accounting and Control

Multiple version iconThere are 2 versions of this paper

Date Written: 2003

Abstract

This paper provides systematic research-based evidence on the usage of the BSC concept in German-speaking countries. We develop three primary types of BSC usage reflecting the successive phases in the evolution of the BSC concept and of its implementation in practice. This typology ranges from the BSC's origin as a multidimensional framework for strategic performance measurement that combines financial and non-financial measures to its advanced usage as an integrated strategic management system that describes strategy by a cause-and-effect logic and that is linked to the reward system. We use this theoretical framework to analyze the spread, implementation and benefits of the different types of Balanced Scorecards. Moreover, the impact of size and industry on BSC usage is analyzed. Our sample consists of a clearly defined segment of the most important publicly traded firms in Germany, Austria and Switzerland and we achieved an overall response rate of 87%.

Keywords: balanced scorecard, performance management, empirical study

JEL Classification: M40

Suggested Citation

Speckbacher, Gerhard and Bischof, Jürgen and Pfeiffer, Thomas, A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries (2003). Available at SSRN: https://ssrn.com/abstract=1027060 or http://dx.doi.org/10.2139/ssrn.1027060

Gerhard Speckbacher (Contact Author)

Vienna University of Economics and Business Administration (WU) ( email )

Nordbergstrasse 15
A-1090 Wien
Austria

Jürgen Bischof

Aalen University of Applied Sciences

Beethovenstrasse 1
D-73430 Aalen, 73430
Germany
+49-7361-576-2326 (Phone)

HOME PAGE: http://www.fh-aalen.de

Vorarlberg University of Applied Sciences ( email )

Hochschulstr. 1
Dornbirn, A-6850
Austria

Thomas Pfeiffer

University of Vienna - Accounting and Control ( email )

Oskar-Morgenstern-Platz 1
Vienna 1090, Vienna
Austria
+43-1-4277-38002 (Phone)
+43-1-4277-38004 (Fax)

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