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

By Gerhard Speckbacher, J. Bischof, Thomas Pfeiffer. 2003

711 citations recorded by the source corpus.

Subfields: Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6a62837af09b787cf060a376e71b442667e80ea3

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In Management Information Systems

In Strategy and Management

Citations in the corpus

The impact of the corporate balanced scorecard on corporate control—A research note (2010, background): “…research on CBSC since most previous studies lie at the business unit level and therefore ignore linkages between the corporate and business unit level as well as disregard the interaction between top management and financial analysts (Kald and Nilsson, 2000; Malmi, 2001; Speckbacher et al., 2003).”
Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, background): “…with elf-reported economic performance (Hoque and James, 000), perceptual satisfaction by users (De Geuser et al., 009; Ittner et al., 2003; Speckbacher et al., 2003), accountng performance (Davis and Albright, 2004), and stock arket performance (Crabtree and DeBusk, 2008).2 Previous…”
Risk Management and Calculative Cultures (2009, background): “…of the very same management control concept, as observed by empirical-conceptual studies of the Activity Management assembly (Gosselin, 1997) and in the evolution of the balanced scorecard (Kaplan & Norton, 1992, 1996, 2001, 2004; also summarized as an evolution by Speckbacher et al. 2003).”
Does the balance scorecard work: an empirical investigation (2008, background): “And more recent data suggests that 85% of organisations will have performance measurement system initiatives underway by the end of 2004 (Rigby, 2001; Silk, 1998; Williams, 2001; Speckbacher et al, 2003, Marr et al, 2004).”
Balanced Scorecard in Indian Companies (2005, background): “’ Spechbacher et al. (2003) in their survey of 174 senior management executives from German-speaking countries, namely, Austria, Switzerland, and Germany found that 26 per cent of the firms use the Balanced Scorecard in a limited way at the business unit level or use its incomplete version.”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “Researchers have also investigated the effects of CPM systems taking into consideration aspects such as their particular design, implementation, or use (e.g., Speckbacher et al., 2003).”
Organization structure, competition and performance measurement systems and their joint effects on performance (2011, methodology): “Considering these features of PMS, we follow Speckbacher et al. (2003) and classify the stage of development of such systems in this study into three types.”
Marketing Performance Measurement Systems: Does Comprehensiveness Really Improve Performance? (2012, background): “Among others, Chenhall (2005), Hall (2008), Neely, Gregory, and Platts (1995), Pauwels et al. (2009), and Speckbacher, Bischof, and Pfeiffer (2003) provide excellent reviews.”
Balancing dilemmas of the balanced scorecard (2006, background): “In a German study of 174 publicly traded firms, 26 per cent claimed to use the BSC (Speckbacher et al., 2003).”
Interplay between performance measurement and management, employee engagement and performance (2017, background): “Speckbacher et al. (2003) reflects the technical maturity of performance measurement systems contained in other maturity models.”