How are Strategy Maps Linked to Strategic and Organizational Change? A Review of the Empirical Literature on the Balanced Scorecard

Corporate Ownership & Control, vol. 11, no. 4, pp. 439-446

8 Pages Posted: 8 Feb 2015 Last revised: 7 Mar 2015

See all articles by Rainer Lueg

Rainer Lueg

Leuphana University - Department of Accounting; University of Southern Denmark - Department of Accounting

Pernille Julner

Aarhus University

Date Written: July 6, 2014

Abstract

Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better understanding of BSC implementations, gaps in practice, as well as remedies.

Built upon the theoretical framework of Kaplan and Norton, we conduct a systematic literature review of initially 332 empirical studies between 1992 and 2013.

We find that only 15 studies have dealt with the topic of Strategy Maps. Yet, BSC implementations that actually use Strategy Maps appear to be rather successful. Strategy Maps induce sustainable change, foster a better understanding of the BSC, facilitate evaluations of the external environment, create greater commitment, lower resistance, and are superior to a stand-alone BSC in communicating strategy. Nevertheless, we identify the common measure bias as a usual pitfall that leads to inappropriate evaluations of lower-level actors.

We assert that BSC implementations need a Strategy Map to be successful. We also highlight that there has been only little research on the topic, and that present findings might be inconclusive due to the confined range of methodology (single-organization case studies).

Keywords: Balanced Scorecard, Strategy Maps, Organizational Change, Sustainable Change, Literature Review, Common Measure Bias, Performance Measurement System, Management Control System, Diffusion, Strategy Communication, Resistance, Middle Manager

JEL Classification: M10, M40, M48, M52

Suggested Citation

Lueg, Rainer and Julner, Pernille, How are Strategy Maps Linked to Strategic and Organizational Change? A Review of the Empirical Literature on the Balanced Scorecard (July 6, 2014). Corporate Ownership & Control, vol. 11, no. 4, pp. 439-446. Available at SSRN: https://ssrn.com/abstract=2561339

Rainer Lueg (Contact Author)

Leuphana University - Department of Accounting ( email )

Scharnhorststra├če 1
Wilschenbrucher Weg 69
L├╝neburg, 21335
Germany

University of Southern Denmark - Department of Accounting ( email )

Campusvej 55
DK-5230 Odense, 5000
Denmark

Pernille Julner

Aarhus University ( email )

Nordre Ringgade 1
DK-8000 Aarhus C, 8000
Denmark

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