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Ferreira, A. (2017). How managers use the balanced scorecard to support strategy implementation and formulation processes. Tékhne - Review of Applied Management Studies. 15 (1), 2-15
A. M. Ferreira, "How managers use the balanced scorecard to support strategy implementation and formulation processes", in Tékhne - Review of Applied Management Studies, vol. 15, no. 1, pp. 2-15, 2017
@article{ferreira2017_1734531810157, author = "Ferreira, A.", title = "How managers use the balanced scorecard to support strategy implementation and formulation processes", journal = "Tékhne - Review of Applied Management Studies", year = "2017", volume = "15", number = "1", doi = "10.1016/j.tekhne.2017.04.001", pages = "2-15", url = "http://www.sciencedirect.com/science/article/pii/S1645991115300049" }
TY - JOUR TI - How managers use the balanced scorecard to support strategy implementation and formulation processes T2 - Tékhne - Review of Applied Management Studies VL - 15 IS - 1 AU - Ferreira, A. PY - 2017 SP - 2-15 SN - 1645-9911 DO - 10.1016/j.tekhne.2017.04.001 UR - http://www.sciencedirect.com/science/article/pii/S1645991115300049 AB - In the last twenty years the relationship between Management Control Systems (MCS) and strategy has become a relevant issue to management control investigation. This study aims to understand how managers use the Balanced Scorecard (BSC) to support the processes of implementation and formulation of strategy. The research adopts an exploratory case study approach and was conducted on a business unit of a large industrial Portuguese company. Results were analyzed from the standpoint of Simons’ four control levers (1995, 2000), and demonstrate that the BSC methodology may be used under a diagnosis mode to implement deliberated strategies and, simultaneously, under an interactive mode to promote learning, support strategy revision, and provide conditions for new strategies. The research provides insights into the relationship between MCS and strategy, as it identifies the characteristics of using the BSC in the several levers of control. ER -