Re-examining the cause-and-effect principle of the Balanced Scorecard *

摘要: There seems to be a wide variety of methods in how organizations apply the Balanced Scorecard (BSC) concept practice and it is interpreted literature. Consequently, not quite clear what core features BSC, or its variants, are if all variants equally effective producing expected outcomes. Moreover, usefulness BSC as practical theory has been questioned by referring some assumptions, especially cause-and-effect relationship (Norreklit, 2000, 2003). In this paper we re-examine principle, which can seen one corner-stones BSC. Further, outline alternative ways practice, both analytically organizationally. To facilitate research on discuss contingencies that may limit support causeand-effect concept. These include strategy, organization, environment communication related issues.