• 1. Introduction
  • 2. The BSC concept
  • 2.1 Content of a BSC
  • 2.2 Perspectives
  • 2.3 Cause-and-effect relationships
  • 2.4 Scorecarding process
  • 3. Research approach
  • 4. Barriers during initiation and set-up
  • 4.1 Lack of commitment
  • 4.2 Adverse support from consultants
  • 4.3 Lack of top-management support
  • 4.4 Insufficient alignment
  • 4.5 Lack of purchasing vision and strategy
  • 4.6 Difficulties identifying strategic objectives and cause-and-effect relationships
  • 4.7 Lack of completeness
  • 5. Barriers during roll-out and ongoing use
  • 5.1 Insufficient communication
  • 5.2 Lack of sustainability
  • 5.3 Availability of performance data
  • 5.4 Missing BSC-reviews and reporting
  • 5.5 Missing link between ownership and reward system
  • 6. Discussion
  • 7. Conclusions and agenda for further research
  • References