Balanced Scorecard – Case Study
The history of the balanced Scorecard (BSC) extends to more than 20 years as more than 50% of the organizations in the developed countries have implemented some or all
of its four dimensions. However, many organizations are still struggling to achieve breakthrough results with the BSC. Your team has been invited by the Chartered
Institute of Management Accountant (CIMA) to conduct a study on the implementation and performance impact of BSC. The report should be no more than 6 ages (excluding
the title page, reference list, and appendices). The report should incorporate the following themes:
1. The motivation of your study: why studying the BSC is important, and so what? (i.e. How is your study contributes to the current literature? Who is going to benefit
from the study?).
2. The literature review: Highlight the current literature on the relationships between the four dimensions of the BSC and the contingent factors that influence
relationships. Your literature review should enable you to motivate and articulate some research question(s) to be answered in the study.
3. Propositions/Hypothesis development: Theorize on the relationships examined in the study and the impact of any contingent factors (e.g. company size, competition in
the industry) that may have some moderating effect.
4. Data analysis: Use the dataset (provided by the course coordinator) to test the propositions/hypotheses developed in 3.
5. Conclusion: state the take-away messages and implications of your study to both the academic literature and practices, the limitations of the study, and suggestions
for future research.