• 1. Abstract
  • 2. Introduction
  • 3. The BSC Concept
  • 3.1 Content of a BSC
  • 3.2 Perspectives
  • 3.3 Cause-and-Effect Relationships
  • 3.4 Scorecarding Process
  • 4. Research Approach
  • 5. Barriers During Initiation and Set-up
  • 5.1 Lack of Commitment
  • 5.2 Adverse Support from Consultants
  • 5.3 Lack of Top-Management Support
  • 5.4 Lack of Strategy Comprehension
  • 5.5 Difficulties in Identifying Strategic Objectives and Cause-and-Effect Relationships
  • 5.6 Insufficient Alignment
  • 5.7 Lack of Completeness
  • 6. Barriers During Rollout and Ongoing Use
  • 6.1 Environmental Uncertainty
  • 6.2 Missing BSC-Reviews and Reporting
  • 6.3 Insufficient Communication
  • 6.4 Different Time Perspectives
  • 6.5 Incomplete Performance and Market Data
  • 7. Conclusions and Implications
  • 8. References