Användningen av balanserade styrkortet i små och medelstora företag
Sammanfattning: Purpose - The purpose of this study is to explore how SMEs use the Balanced Scorecard to manage and control their organization. Method - The study is of a qualitative nature and is based on a deductive approach. The empirical data has been collected through semi-structured interviews. Conclusion - The results show that the SME owner-managers’ personal goals affect how SMEs use the balanced scorecard to control and manage the company. We note that SMEs wherein the owner-manager has ambitions to grow the business also tend to formulate a more tangible vision for the SME itself, and consequently use the balanced scorecard more thoroughly to control and manage the business. The results also showed that the organizational characteristics of SMEs affect how the balanced scorecard is used in these organizations. We note that SMEs value flexibility, adaptability and ad hoc decision making more than formal control tools and formal processes, like those presented in the balanced scorecard. Furthermore, we can also distinguish that organizational maturity plays an important role in how SMEs use the Balanced Scorecard. The essay highlights how SMEs organizational characteristics and the owners character affect how the Balanced Scorecard is used in SMEs and provide important insights on how the governance looks in these businesses.
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