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Erschienen in:
Position of Sri Lankan Products in the Global Market: A Comparison of Brand Values Kapitel lesen Erstes Kapitel lesen

2021 | OriginalPaper | Buchkapitel

5. Role of Organizational Culture and Actors on Success and Failure of Balanced Scorecard Operationalization: A Case Study of a Clustered Firm

verfasst von : K. K. Kapiyangoda, R. H. Surangi Lewis

Erschienen in: New Horizons in Management, Leadership and Sustainability

Verlag: Springer International Publishing

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Abstract

This paper investigates how organizational culture influenced successful and unsuccessful operationalization of the balanced scorecard (BSC) in a clustered apparel firm in Sri Lanka, illuminating the influence of human and non-human actors. Actor-network theory (ANT) was adopted as the theoretical lens, incorporating a qualitative, case study approach; data were gathered from interviews and documentary evidence. The findings revealed that the cluster which possessed a hierarchical culture failed in operationalization of BSC, while the cluster which possessed a clan culture (friendly, team-oriented, and innovative culture) succeeded in operationalization of the BSC. The divisional leaders of the clusters were key actors who shaped their divisional controls. Middle-level managers and lower-level employees also influenced operationalization of the management controls from the grassroots level. Non-human actors such as ERP systems and training on the BSC influenced operationalization of the BSC. Our study also revealed the existence of a subculture within a cluster (Cluster X) that led it to fail BSC operationalization while illuminating that the other cluster, which did not have any subcultures, succeeded in operationalization of BSC.

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Metadaten
Titel
Role of Organizational Culture and Actors on Success and Failure of Balanced Scorecard Operationalization: A Case Study of a Clustered Firm
verfasst von
K. K. Kapiyangoda
R. H. Surangi Lewis
Copyright-Jahr
2021
Verlag
Springer International Publishing
Buch
New Horizons in Management, Leadership and Sustainability

Print ISBN: 978-3-030-62170-4

Electronic ISBN: 978-3-030-62171-1

Copyright-Jahr: 2021

DOI
https://doi.org/10.1007/978-3-030-62171-1_5

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