Module 3 - Background
BSC IMPLEMENTATION & THE INTERNAL BUSINESS
PROCESS PERSPECTIVE
Required Reading
Chapters 1-3 of:
MacKay, A. (2004). A practitioner’s guide to the balanced scorecard:
A practitioners’ report based on: ‘Shareholder and stakeholder
approaches to strategic performance measurement using the
balanced scorecard’. Chartered Institute of Management
Accountants. Retrieved from
http://www.cimaglobal.com/Documents/Thought_leadership_docs/te
ch_resrep_a_practitioners_guide_to_the_balanced_scorecard_2005
.pdf
Also read/review Chapter 2-7 of:
Murby, L., & Gould, S. (2005). Effective performance management
with the balanced scorecard: Technical report. Chartered Institute of
Management Accountants. Retrieved from
http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_r
ept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pd
f
Go to the following webpage and review the two papers by Dr.
Braam listed below.
http://www.ru.nl/economics/@676887/pagina/#publications
You do not need to review all the statistical stuff, just read through
to the point where the author presents the hypotheses and then
move to the discussion and/or conclusion sections of the
documents.
Braam, G.J.M. (2012). Balanced Scorecard's interpretative
variability and organizational change. In C.-H. Quah & O.L. Dar
(Eds.), Business Dynamics in the 21st Century (pp. 99-112).
Retrieved from Trident University Library.
Braam, G.J.M., & Nijssen, E.J. (2011). Exploring antecedents of
experimentation and implementation of the balanced scorecard.
Journal of Management & Organization, 17(6), 714-728. Retrieved
from Trident University Library.
This web article will be helpful for your SLP.
Niven, P. (n.d.). Financial perspective. EPM Review. Retrieved
from http://www.epmreview.com/resources/articles/item/85customer-perspective.html
Optional Reading
McLean, S.R., & Mahaffey, S.M. (2000). Implementing a surgical
balanced scorecard. Surgical Services Management. 6(1). 43-47.
The Chartered Quality Institute. Retrieved from
http://www.thecqi.org//Knowledge-Hub/Qualityworld/
Module 3 - Case
BSC IMPLEMENTATION & THE INTERNAL BUSINESS
PROCESS PERSPECTIVE
Assignment Overview
Any large scale change endeavor requires a great deal of effort on
the part of a given organization to implement. Implementing a
corporate wide BSC based performance management system is no
difference. In implementing such a system, organizational leaders
face the challenge of overcoming organizational inertia rooted in
resistance to change. This is no easy challenge, and is one of the
major reasons why the majority of BSC initiatives (or large scale
change initiatives in general) fail.
In this module, therefore, we are going to look at the BSC not due to
its value as a means of integrating strategy with operations or due to
its usefulness as a performance management tool. Rather, in this
module we are going to put on our organizational dynamics
consultant hat and consider what it takes to implement a large scale
organizational change endeavor.
After completing the readings presented, write a 3-4 page essay
that addresses the following issues.
In your own words, describe the efforts put forth by BAE in
implementing the BSC approach in their organization from an
implementation perspective. What efforts did they make to assure
employees would be receptive to, and accept the BSC initiative?
Describe to what extent you believe their efforts paid off.
The case study for BAE can be found in Chapter 7 of:
Murby, L., & Gould, S. (2005). Effective performance management
with the balanced scorecard: Technical report. Chartered Institute of
Management Accountants. Retrieved from
http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_r
ept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pd
f
Assignment Expectations
Your assignment should include the following:
Introduction: In this part of your essay you will need to introduce your topic and
provide a very brief overview of the key points you plan to make in your paper.
Analysis: In this section you will present the actual comparison and contrast
between BAA’s approach to the Balanced Scorecard and more traditional
approaches.
Conclusion: Wrap up your argument with a clear and cogent synopsis of your
findings. Do your best to convince your reader (aka, your professor) as to your
position.
Additional Instructions: Your essay should be 3 to 4 pages in length (not
counting your title page or references). You must include a list of references. APA
formatting is preferred. Do not paste in sections of text into your essay. All of your
work must be written in your own words. It’s OK to use a short quote now and
again, but quotations must be in quotation marks and properly cited. In-text
citations should be used anytime you are borrowing somebody else’s ideas, or
information. That is to say, if you are borrowing a thought from a publication from
J. Bravo’s article written in 2010, that section of text must be followed with (Bravo,
2010). Quotations, data, and general ideas (put into your own words) should all
be cited.
Module 3 - SLP
BSC IMPLEMENTATION & THE INTERNAL BUSINESS
PROCESS PERSPECTIVE
For Module 3, consider the organization's mission and strategy from
the perspective of its internal business processes (from your work
on the case, your previous course work, and your background
reading, you should be reasonably clear what such business
processes are). In this section of the assignment you’ll begin to
identify objectives and measures relevant to that perspective. Refer
back to this presentation on objectives if you need to.
SLP Assignment Expectations
Once you’re reasonably clear on what’s involved, think about your
organization and its business processes, and then:
Identify at least three objectives for improving the organization's
internal business processes, and show how they relate to the
mission, vision and strategy of the organization.
For each objective, develop at least one meaningful performance
measure (metric).
For each objective, identify at least one expected level of performance
(target).
For each objective, identify at least one new action or program that
needs to be developed to ensure successful implementation of the
organization's strategy (initiative).
Comment briefly on the relationships of the process objectives that
you've identified here to the finance objectives that you identified in the
Module 1 SLP assignment and/or the customer service objectives that
you identified in the Module 2 SLP assignment. How do they help to
fulfill those objectives? If they don't (and they don't have to), what
makes them more important than objectives that would relate to
finance or customer service?
Finally, do you wish to make any changes to your Module 1 or Module
2 objective write-ups in light of your Module 3 experience?
Here’s a table that you may wish to copy and fill in (the boxes are
expandable - take all the space you need to be complete in your
descriptions. No more than 2-3 pages should be necessary.)
Objective
Measure
Target
Action
Relationships to
other objectives
Revisions (if any) to Module 1 and/or Module 2 Objectives
Objective/Module
Measure
Target
Action
Module 4 - Background
STRATEGY MAPPING & THE LEARNING AND GROWTH
PERSPECTIVE
Required Reading
Review:
MacKay, A. (2004). A practitioner’s guide to the balanced scorecard:
A practitioners’ report based on: ‘Shareholder and stakeholder
approaches to strategic performance measurement using the
balanced scorecard’. Chartered Institute of Management
Accountants. Retrieved from:
http://www.cimaglobal.com/Documents/Thought_leadership_docs/te
ch_resrep_a_practitioners_guide_to_the_balanced_scorecard_2005
.pdf
Review Chapters 1-6 and read section 7.2 of:
Murby, L., & Gould, S. (2005). Effective performance management
with the balanced scorecard: Technical report. Chartered Institute of
Management Accountants. Retrieved from:
http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_r
ept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pd
f
Read the following:
Armitage, H., & Scholey, C. (2006). Using strategy maps to drive
performance. Society of Mgt. Accountants of Canada. Retrieved
from:
http://www.cimaglobal.com/documents/importeddocuments/tech_ma
g_strategy_mapping_march07.pdf
Also take a look at the following web page and download the
Strategy Map in a Word document. This is a real simple example
that will assist you in your strategy mapping discussions.
Baldrige Program Strategy Map. (2012). National Institute of
Standards & Technology [NIST]. Retrieved from:
http://www.nist.gov/baldrige/about/strategy_map.cfm
This web article will be helpful for focusing your SLP.
Niven, P. (n.d.). Financial perspective. EPM Review. Retrieved
from http://www.epmreview.com/resources/articles/item/84-financialperspective.html
Optional Reading
Sharma, P. (n.d.). BSC – learning and growth. Retrieved
from http://www.scribd.com/doc/5032774/BalancedScorecardlearning-and-growth
Module 4 - Case
STRATEGY MAPPING & THE LEARNING AND GROWTH
PERSPECTIVE
Assignment Overview
Explain the process of strategy mapping and how it relates to
performance management and establishing value propositions. You
may discuss this theoretically or use the Glacier Inn case study
presented in Armitage and Scholey (2009) to serve as an example
for integrating these ideas. Alternatively, you can use the Hazard
Action Zone case study presented in Murby and Gold (2005) if you’d
prefer.
Armitage, H., & Scholey, C. (2006). Using strategy maps to drive
performance. Society of Mgt. Accountants of Canada. Retrieved
from http://www.cimaglobal.com/documents/importeddocuments/tec
h_mag_strategy_mapping_march07.pdf
Murby, L., & Gould, S. (2005). Effective performance management
with the balanced scorecard: Technical report. Chartered Institute of
Management Accountants. Retrieved from:
http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_r
ept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pd
f
Assignment Expectations
Your essay should be 3 to 4 pages long and include the following:
Introduction: In this part of your essay you will need to introduce
your topic and provide a very brief overview of the key points you
plan to make in your paper.
Analysis: In this section you will present several arguments in favor
of your thesis statement. Discuss how either Glacier Inn or Hazard
Action Zone effectively used strategic mapping (or how they failed to
do so).
Conclusion: Wrap up your argument with a clear and cogent
synopsis of your findings. Do your best to convince your reader
(aka, your professor) as to your position.
Additional Instructions: Your essay should be 3 to 4 pages in
length (not counting your title page or references). You must include
a list of references. APA formatting is preferred. Do not paste in
sections of text into your essay. All of your work must be written in
your own words. It’s OK to use a short quote now and again, but
quotations must be in quotation marks and properly cited. In-text
citations should be used anytime you are borrowing somebody
else’s ideas, or information. That is to say, if you are borrowing a
thought from a publication from J. Neutron’s article written in 2010,
that section of text must be followed with (Neutron, 2010).
Quotations, data, and general ideas (put into your own words)
should all be cited.
Module 4 - SLP
STRATEGY MAPPING & THE LEARNING AND GROWTH
PERSPECTIVE
For Module 4, consider your organization's mission and strategy
from the perspective of its learning and growth (from your work on
the case, your previous course work, and your background reading,
you should be reasonably clear what such activities are). In this
section of the assignment you’ll begin to identify objectives and
measures relevant to that perspective. Refer back to this
presentation on objectives if you need to.
SLP Assignment Expectations
Once you’re reasonably clear on what’s involved, think about your
organization and its learning and growth processes, and then:
Identify at least three objectives for improving the organization's
learning and growth, and show how they relate to the mission, vision
and strategy of the organization.
For each objective, develop at least one meaningful performance
measure (metric).
For each objective, identify at least one expected level of performance
(target).
For each objective, identify at least one new action or program that
needs to be developed to ensure successful implementation of the
organization's strategy (initiative).
Comment briefly on the relationships of the learning and growth
objectives that you've identified here to the financial objectives that you
identified in the Module 1 SLP assignment, the customer service
objectives you identified in Module 2, and/or the internal business
process objectives you identified in Module 3. How do they help to
fulfill those objectives? If they don't (and they don't have to), what
makes them more important than objectives that would relate to
customer service, business processes, or financial operations?
Finally, do you wish to make any changes to your Module 1, 2, or 3
objective write-ups in light of your Module 4 experience?
Here’s a table that you may wish to copy and fill in (the boxes are
expandable - take all the space you need to be complete in your
descriptions. No more than 2-3 pages should be necessary.)
Objective
Measure
Target
Action
Relationships to
other objectives
Revisions (if any) to Module 1, 2, and/or 3 Objectives
Objective/Module
Measure
Target
Action
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