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The Fit among Organizational Structure, Market Competition and Balanced Scorecard Usage: Impact on Organizational Performance
Chia - Ling Lee, National Chung Cheng University
David C. Yen, Miami University
ABSTRACT. This paper mainly investigates the influence of the organizational structure and external competitors onto the Balanced Scorecard (BSC) usage as well as the impacts of the organizational structure and external competition on the relationship between BSC usage and organizational performance. The empirical results indicate that a firm makes more use of BSC when its organization is toward more decentralization, the nature of formalization encouraging innovation & spontaneous learning, the low level of vertical differentiation, the high level of horizontal integration and in a fierce competition. The paper further discovers that the higher the centralization and the level of vertical differentiation of the organizational structure, the more significant the BSC usage can improve the organizational performance. This result indicates the implements of BSC are more effective in an organization with centralization and a vertical differentiation.
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