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Implementierungsstand der Balanced Scorecard pp 201–228Cite as

Diskussion der Ergebnisse

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Zusammenfassung

Die Einzelfallanalysen in Kapitel E1 zeigen, dass die BSC in keinem der untersuchten Unternehmen in dem Umfang vorlag, wie es das Konzept von Kaplan/Norton vorsieht: Obwohl die eingeführten BSCs alle drei BSC-Typen repräsentierten, wurde das Instrument in den untersuchten Organisationen in keinem Fall nachhaltig als Typ III oder Typ II implementiert. In Ergänzung der Aussagen von SPECKBACHER/BISCHOF/ PFEIFFER, die die BSC-Typen I - III als „typical evolutionary steps in the process of BSC implementation“866 interpretieren, zeigt die vorliegende Untersuchung vielmehr auch Rückentwicklungen des Implementierungsstands. So entwickelte sich der beobachtete BSC-Typ in zwei Fällen zurück zu einer Typ I BSC, da die für das Konzept nach Kaplan/Norton charakteristischen867 Ursache-Wirkungsketten wieder abgeschafft wurden. In zwei Fällen verschwand die BSC komplett wieder aus dem Unternehmen. Der von Speckbacher/Bischof/Pfeiffer unterstellte, einseitige Entwicklungsprozess über die BSC Typen I-III muss demnach so nicht gegeben sein.

Speckbacher/Bischof/Pfeiffer (2003), S. 363.

Vgl. Otley 1999, S. 375; Malmi (2001), S. 216; Wall (2001), S. 67; Bukh/Malmi (2005), S. 88.

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(2008). Diskussion der Ergebnisse. In: Implementierungsstand der Balanced Scorecard. Gabler. https://doi.org/10.1007/978-3-8349-9930-6_6

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