Balanced Scorecards (BSC) have been established as a valuable and practicable instrument addressing major management problems in organisations. BSC are commonly IT-supported and found a conceptual basis for management information systems. They are often applied to IT-Controlling, and they are also repeatedly applied to specify requirements towards the corporate IT architecture. However, BSC implementation often struggles when it comes to discovering and documenting organisational knowledge that is not easily accessible or not of sufficient quality. On the other hand, Enterprise modelling (EM) seeks to solve organisational design problems in, for instance, business process reengineering, strategy planning, enterprise integration, and information systems development. Here, participative EM methods lead to improved quality as well as to consensus and to increased acceptance of the business decisions. At this juncture, participative EM can support BSC implementation projects that comprise activities requiring the discovery and documentation of organisational knowledge that is not easily accessible or not of sufficient quality. For that reason, the aim of this paper is to integrate participative EM approaches, taking Enterprise Knowledge Development (EKD) as an example, and BSC implementation. In order to operationalise this conceptual improvement, we will perform a stepwise analysis of BSC implementation processes and identify shortcomings that are able to be addressed with the help of participative enterprise modelling.
Niehaves, B. and Stirna, Janis, "Participative enterprise modelling for balanced scorecard implementation" (2006). ECIS 2006 Proceedings. 80.