Does the balanced scorecard adoption enhance the levels of organizational climate, employees’ commitment, job satisfaction and job dedication?

Abstract

Purpose – The purpose of this paper is to study the influence that balanced scorecard (BSC) adoption has on organizational climate, employees’ commitment, job satisfaction and job dedication. Design/methodology/approach – Data were collected using a questionnaire sent to the employees working in a retail sector firm, at two different moments in time, between the years 2009 and 2010. A total of 494 questionnaires were correctly returned. The response rates were 55.6 and 60.2 percent respectively. Tests (ANOVA) were carried out related to the constructs which make up the model studied, before and after the BSC implementation. Findings – The results indicate a clear relationship with the satisfaction of employees within the organization; it shows that the BSC implementation is significantly related to positive employees’ affective reactions. Originality/value – The outcomes of the study are relevant both to the literature on strategic change and business management, since they determine that the correct implementation of the BSC causes a significant change in the employees’ behavior and attitudes toward the firm's strategic objectives.