A growing body of studies focuses on the relevance of aligning business strategies and its operational performance. Several reports in the literature emphasize the importance of linking effectiveness to the goals, objectives and requirements of organizations to allow for the ongoing management of operational performance. Today, one of the most popular methods for supporting an effective performance measurement system is the Balanced Scorecard (BSC), which has been widely and increasingly used in many different kinds of businesses and organizations. This paper discusses the critical factors determining the successful implementation of the BSC, based on a comparative analysis of a BSC consulting firm and a client company implementing the BSC. The methodological approach adopted here was a multiple case study.
balanced scorecard (BSC); strategic alignment; strategic implementation; performance measurement systems
