This study explores the linkages between strategy types and perceived environmental uncertainty (PEU), the use of the balanced scorecard (BSC) and organisational performance. In particular, it aims at: 1) investigating whether strategy types and the level of PEU, as contextual variables, influence the use of the BSC, and 2) examining the relationship between organisational performance and the interaction between the use of the BSC and the two contextual variables. Findings are based on a questionnaire survey of a randomly selected sample including 65 large manufacturing companies in Italy. Regression results reveal that higher PEU is associated with a greater use of the BSC, while strategy types do not influence the use of the BSC. Then, a two-way ANOVA provides support for the main effect of the use of the BSC on organisational performance, while the bivariate interaction between the use of the BSC and the contextual variables does not seem to affect performance.

Linking strategy, environmental uncertainty and the use of the balanced scorecard: how do they affect performance?

ANTONIO COSTANTINI
;
FILIPPO ZANIN;MARCO FASAN
2018

Abstract

This study explores the linkages between strategy types and perceived environmental uncertainty (PEU), the use of the balanced scorecard (BSC) and organisational performance. In particular, it aims at: 1) investigating whether strategy types and the level of PEU, as contextual variables, influence the use of the BSC, and 2) examining the relationship between organisational performance and the interaction between the use of the BSC and the two contextual variables. Findings are based on a questionnaire survey of a randomly selected sample including 65 large manufacturing companies in Italy. Regression results reveal that higher PEU is associated with a greater use of the BSC, while strategy types do not influence the use of the BSC. Then, a two-way ANOVA provides support for the main effect of the use of the BSC on organisational performance, while the bivariate interaction between the use of the BSC and the contextual variables does not seem to affect performance.
Proceedings of the MIC 2018 International Conference - Managing Global Diversities
File in questo prodotto:
File Dimensione Formato  
MIC_2018_Proceedings_219.pdf

non disponibili

Tipologia: Versione dell'editore
Licenza: Accesso chiuso-personale
Dimensione 983.56 kB
Formato Adobe PDF
983.56 kB Adobe PDF   Visualizza/Apri

I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10278/3712234
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact