Purpose: Advancements in technology, changing customer demands or new market entrants are often seen as a necessary condition to trigger the creation of new Business Models, or disruptive change in existing ones. Yet, the sufficient condition is often determined by pricing and how customers are...

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...

Incentive systems form an integral part of effective management control systems. Respective targets need to be grounded in measurable data, which is often provided through costing information and transfer pricing. This case study explores how the aforementioned tools help a division of an...

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...

Increasing pressure from low-cost competition has forced many Western companies to respond by offshoring, i.e. by relocating labor and production facilities to emerging economies (Jensen, Kirkegaard and Laugesen, 2009). This study presents an alternative strategic response, involving investments...

This case study documents a seminar redesign from a teacher‐centered instruction format to collaborative ‘reciprocal peer tutoring’ (RPT) at Aarhus University, Denmark. Departing from concepts by Bourdieu and Vertovec, we argue that teaching concepts should meet the needs of students...

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...

Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can...

The present study highlights the importance of alignment between a business model (BM) and business processes. The authors employ a case study method and analyze a young company focused on R&D in high technology. In order to explicate the observations, the researchers invoke the newly developed...

Purpose – This paper aims to analyse how the inherent design of the Balanced Scorecard (BSC) violates the controllability principle. The management control literature provides convincing examples of actors who breach controllability without intention. This discussion was extended by the...