Organizations of all sizes use the Balanced Scorecard as a comprehensive performance management system, because they match the vision and the message on the part of the customer and the day-to-day work, and also (process management and evaluation of business strategy, process control, efficiency improvement, capacity building) (Organization and delivery of opportunities for all staff).

A balanced scorecard is characterized by the measurement systems involved in its axes, how these metrics are used, and how the measurement results relate to them. The main and subsidiary metrics and their relationship are a comprehensive measurement system of the organization's performance, its inputs, Results of measurement of financial and customer interfaces.

The Balanced Scorecard is built through a six-step framework (assessment or initial assessment, strategy, objectives, strategic map, metrics, strategic initiatives) and is implemented through three other steps (automation, sequencing, final evaluation).

Dear Dayanis,

I think so many factors can affect the use of BSC among organizations. For example, beliefs of top management about that BSC is an efficient and rational strategic management system can lead to use of BSC in the related organization. Another triggering factor may be enourmous popularity of BSC. According to Bain & Company, it was the 6th the most popular management technique among managers (See at https://www.bain.com/insights/management-tools-and-trends-2017/). Therefore, as emphasized by management fashion/fad theory (Abrahamson, 1991, 1996), popularity of management techniques can persuade some organizations to adopt various management techniques. Finally, as stated by neo-institutional organization theory (Meyer and Rowan, 1977; DiMaggio and Powell, 1983) pressures coming from some authorities and powerful actors may enforce some relatively weaker organizations to adopt some management techniques. For example, ministry of education demands strategic planning from primary schools in Turkey. In a similar vein, so many large size organizations operating in Turkey enforce their suppliers to take some quality management certifications such as ISO 9001, ISO 14000 etc. Therefore, pressures of these dominant organizations may also be another cause for adoption.

Good luck in your studies!

Best regards,

Mehmet

Among the most analyzed factors, there are organizational characteristics such as company size ; the strategy ; the organizational structure or business culture , factors related with the characteristics of the industry/market and uncertainty of the environment and variables linked to the leadership style and personality of management .

Dear colleagues,

Thank you very much for opinions which are very useful for me research.

Best regards,

Dayanis

Basically BSC is NOT a strategic control system.... it is a "cause-effected linkage" mechanism devised for the implementation of strategic based on 4 very inter related perspectives that interacts closely, meaning that the strenght of organization performance based on the strategies implementation is only as weak as the weakest link.