Performance measurement systems (PMS) like the BSC are not strategy neutral. They embed empirical postulates of generic strategic actions (cause-and-effect relationships) driving successful business performance and make specific prescriptions for managerial action. This paper shows that the...

Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better...

This case study is applicable both as an exam question and as a case study for class discussion. It allows for a broad discussion of most topics covered in both undergraduate and graduate courses in strategy or management accounting. Due to its breadth, the teacher can easily adjust the required...

Strategy execution has advanced to the area of not-for-profit, hybrid, as well as government organizations. The Balanced Scorecard (BSC) is a Strategic Performance Management System (SPMS) that lays a distinct focus on aligning strategic initiatives with non-financial indicators. This case study...