Why the Balanced Scorecard Fails in SMEs: A Case Study
Why the Balanced Scorecard Fails in SMEs: A Case Study
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为什么平衡计分卡在中小企业中失败：案例研究
DOI：
10.5539/ijbm.v6n11p39
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发表时间：
2011
影响因子：
0.7
通讯作者：
Nopadol Rompho
中科院分区：
文献类型：
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作者：
Nopadol Rompho
尽管对平衡计分卡的使用相当普遍的大型组织的研究比比皆是，但很难找到关注平衡计分卡在中小型企业 (SME) 中的使用和局限性的文献。为了帮助填补这一空白，本研究针对一家尝试实施平衡计分卡失败的中小企业进行了研究，目的是查明平衡计分卡失败的原因。本研究的数据是通过访谈和研究人员观察收集的。我们进行了两次深入访谈，一次采访的是经理兼所有者，另一次采访的是直接负责平衡计分卡设计和实施的员工。研究员同期还观察并推动了公司平衡计分卡的设计和实施。研究结果表明，战略频繁变化是导致中小企业平衡计分卡失败的一个重要因素。
Though studies abound for large organizations where use of the Balance Scorecard is quite common, literature focused on the uses and limitations of the Balanced Scorecard in small and medium-sized enterprises (SMEs) is difficult to find. To help fill the gap, this study was conducted using one SME that failed in its attempt to implement the Balanced Scorecard with the goal of ascertaining the cause of the failure of the Balanced Scorecard. Data was collected for this study via interviews and researcher observations. Two in-depth interviews were conducted, one with the manager-owner and one with the employee who is directly responsible for the design and implementation of the Balanced Scorecard. The researcher also observed and facilitated the design and implementation of the Balanced Scorecard in the company over the same period. The results reveal that frequent change in strategy was a major factor leading to the failure of the Balanced Scorecard in SMEs.