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A practitioner’s guide to the design of strategy map frameworks

Syrus Islam (Department of Accounting, Auckland University of Technology, Auckland, New Zealand)

Pacific Accounting Review

ISSN: 0114-0582

Article publication date: 3 August 2018

Issue publication date: 14 August 2018

1543

Abstract

Purpose

The purpose of this study is to synthesise the prior literature on strategy maps to develop a practitioner’s guide to the design of strategy map frameworks. Robert Kaplan and David Norton introduced the strategy map in their 2000 Harvard Business review article. A strategy map visually represents how the critical elements of an organisation’s strategies are linked together. In an organisation’s strategy execution process, a strategy map complements a performance measurement framework such as the balanced scorecard.

Design/methodology/approach

This is a technical paper, which primarily builds on the prior literature on the strategy map design. In particular, this study reviews 41 publications on strategy maps in the period 2000-2015, including observation of 333 strategy map frameworks.

Findings

This study develops 14 design principles across seven features of a strategy map framework. This study also identifies a significant lack of empirical research on strategy map design features and principles.

Research limitations/implications

Future research could examine whether and why various design features and principles could exert different or same effects (e.g. decision-relevance).

Practical implications

The developed design features and principles can be used by practitioners as guidance for developing customised strategy maps for their organisations.

Originality/value

This paper contributes to the literature by serving as a “one-stop shop” for both practitioners and researchers seeking a comprehensive understanding of the current state of the strategy map design features and principles.

Keywords

Acknowledgements

The author thanks seminar participants at the University of Otago, New Zealand Management Accounting Conference (2015), as well as Ralph Adler, Rakesh Pandey, Carolyn Stringer and Kenneth Merchant for their helpful comments and suggestions. The author appreciates the comments from Paul Rouse (Editor) and two anonymous reviewers, who have significantly improved the paper. The support of Chartered Accountants Australia and New Zealand is also gratefully acknowledged.

Citation

Islam, S. (2018), "A practitioner’s guide to the design of strategy map frameworks", Pacific Accounting Review, Vol. 30 No. 3, pp. 334-351. https://doi.org/10.1108/PAR-05-2017-0038

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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