The adoption of Balanced Scorecard: evidence from the field

This paper provides exploratory empirical evidence on 103 organizations’ degree of implementation experiences with Balanced Scorecard (BSC). It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple regression analysis the paper confirms not only that the manner of BSC use is a real matters (Braam & Nijssen, 2004) but also that its technical design may seriously limit its effectiveness.