The critical barriers to the balanced scorecard succcssful implementation : airlines perspective

الملخص EN

Both prior literature and reported managerial practices have claimed that the Balanced Scorecard (BSC) is a management tool that can help organizations to effectively implement strategics.

Despite its worldwide popularity and its recognition as a powerful management tool, the BSC is not always used successfully.

Although many organizations have adopted the BSC, a great number of them have encountered problems when trying to introduce the concept in their business.

The purpose of this paper is to explore the critical barriers and threats which may causc the BSC initiatives to fail in the airline industry.

Moreover, the research aims at identifying the areas with the critical measures which arc difficult to be applied and need more attention during implementing the BSC.

In order to achieve this, a questionnaire form is designed and distributed, 312 questionnaires in 104 airlines companies, through e-mail, 205 valid forms have been returned back with a response rate of 65.7%.

Based on the study results, the usage of common measures among the performance measures perspectives during the BSC implementation indicates that the most common measures found are in the financial perspective, then with less common usage are the measures in the customer perspective and learning and growth, while quite far away are the measures used in the internal business processes perspective.

In addition, the results reveal that the most critical barriers associated to implementing the BSC are "common measure bias" and "obese and static nature".

Furthermore, the results show that “ambiguous validity of the causc and effect relationship barriers” and “general requirements barriers” have achieved a moderated negative cffcct.

On the contraty, the barriers "strategic control", "cultural barriers", and “matching barriers” are ranked as the least critical barriers