Thesis

An empirical investigation on the balanced scorecard in the context of analytical applications

Creator
Rights statement
Awarding institution
  • University of Strathclyde
Date of award
  • 2000
Thesis identifier
  • T11423
Qualification Level
Qualification Name
Department, School or Faculty
Abstract
  • For an organisation to achieve its goals in today’s digital global economy, the network is what is relied upon to deliver. Computers and applications once provided the back office support for a company, however now they contain the lifeblood of the whole organisation, the most precious of strategic resources- information. Traditionally networks were separate entities, supporting individual processes or tasks. Today the network is an integration of several different applications all joined together to provide a single accessible architecture. Thus realising huge cost savings to the organisation. However this was not enough, flexibility to change to meet the demands placed upon it in a changing environment became an essential attribute. To achieve competitive advantage in this respect, applications and networks have to be intelligent, carrying out several analytical functions with minimal instruction. Activity Based Costing/Management applications in networks are examples of this. Add to this then the presence of balanced scorecard applications and you have an integrated network that not only tells you how a particular organisational strategy is progressing but also how and where it is failing to achieve its goals. Using this as an analogy to the concept of analytical applications, it was discovered that the very analytical applications that support the balanced scorecard solutions, are themselves becoming solutions. These solutions are given the handle of the balanced scorecard, while in fact they represent very little of the scorecard techniques. The research shows that finding an alternative 'balanced' solution afforded by the technology, separates organisations from paying additional royalties to the balanced scorecard creators. Thus showing that the technology of the applications themselves is indeed changing what is essentially a balanced scorecard of information.
Advisor / supervisor
  • Gibb, Forbes
Resource Type
DOI

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