The Balanced Scorecard (BSC) facilitates managers to balance strategic focuses on four perspectives, on complex cause and effect relationships, and on developing more systemic aligned strategy. But some literatures showed that the BSC theory and practice had some limitations. The root of limitations is ¡§cause and effect are not closely related in time and space¡¨. And that will mislead managers to generate misperceptions of feedback information and execute wrong strategy.
This research employs system dynamics as a method to overcome the limitations, and focuses on exploring the dynamic complexity of developing the BSC strategy. By two case studies, this research finds some opinions to conceptualize a theoretical framework, generate some dynamic pitfalls propositions, and summarize some dynamically aligned principles.
By system dynamics method, this research builds qualitative and quantitative system dynamics models and inquires the cases¡¦ BSC strategy. And by case study method, this research follows qualitative research perspective to compare two cases and generate propositions.
The conclusion, firstly, includes a conceptualized framework of ¡§improving the dynamic alignment of the balanced scorecard strategy in system dynamics¡¨, to support ¡§the theory of developing BSC with system dynamics¡¨ and enhance the long-term effectiveness of BSC strategy. Secondly, this research finds some dynamic pitfalls propositions. Lastly, this research discusses some implications on management, limitations, and future research.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0717104-121503 |
| Date | 17 July 2004 |
| Creators | Tu, Chiang-Kuo |
| Contributors | Sy-Feng Wang, Showing Young, Ming-rea Kao |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0717104-121503 |
| Rights | unrestricted, Copyright information available at source archive |
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