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This paper provides systematic research-based evidence on the usage of the Balanced Scorecard (BSC) concept in German-speaking countries. We develop three primary types of BSC usage reflecting the successive phases in the evolution of the BSC concept and of its implementation in practice. This typology ranges from the BSC’s origin as a multidimensional framework for strategic performance measurement that combines financial and non-financial measures to its advanced usage as an integrated strategic management system that describes strategy by a cause-and-effect logic and that is linked to the reward system. We use this theoretical framework to analyze the spread, implementation and benefits of the different types of Balanced Scorecards. Moreover, the impact of size and industry on BSC usage is analyzed. Our sample consists of a clearly defined segment of the most important publicly traded firms in Germany, Austria and Switzerland and we achieved an overall response rate of 87%.  相似文献
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