This paper presents a Balanced Scorecard (BSC) based approach for strategic IT-Controlling in the context of eBusiness development. As today’s first generation’s eBusinesses implementations show, there is need for more IT- and Business Infrastructure Management to fit rapid changes in business strategy with the development of ebusiness. The theoretical deliberations done in this paper provide a step by step development of a BSC and illustrates a variety of goals, links of cause and relationships, evaluation criteria, and measures within the context of an Austrian beverage producing company’s strategy regarding its e-Business strategic positioning. The e-Business deployment was an overall success with a few minor shortfalls in the areas of content actualizations and system downtime, both due to technical problems, and expected end consumer utilization. The calculated BSC was regarded as suitable for supervising the eBusiness environment and the associated strategic goals by business management.
Bernroider, Edward W.N.; Hampel, Alexander; and Sumper, Andreas F., "An Application of the Balanced Scorecard as a Strategic IT-Controlling Instrument for E Business Development" (2003). ICEB 2003 Proceedings (Singapore). 82.