Balanced Scorecard identifieringens dolda dilemma
The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research. Thereof the research question of the thesis; ?How is the balanced scorecard identification process effected by the the institutionalised structures and dynamic nature of an organisation??This thesis involves a group based identification process of a balanced scorecard. The research method is a participation-study involving the researcher in the identifications process as a process-advocate supplying the form but not the contents. The form applied for the identification process at hand was based on the theories of Olve et al. (1999, 2003) a model that has become spread throughout the world and therefore assumed to be a widely used one. From this theoretical base a suitable identification process was tailored and the results compared to theories of rational-instrumental as well as sociological-institutional theories.The organisation of study is a functional unit within a large Nordic organisation. The implementation was performed as a pilot for a possible implementation in the rest of the function and therefore was conducted at a low organisational level. The results from the study show that institutionalised structures and the dynamic nature of the organisation have a large amount of impact on the identification process far beyond the impact described by the model makers. Identified problems in the studied process included the group composition and relative power structures of the organisation affecting several aspects of the process. The physical structure of Olve et als (1999) process was also found not viable due to its defective logic as a decision-making-process and lack of consideration for group-dynamic structures. From the results of the study a process more suitable is presented and a number of group-related issues demanding considerations become highlighted.