Developing an employee balanced scorecard: linking frontline performance to corporate objectives

Abstract

Increasing emphasis is being given to corporate measurement systems which integrate customer satisfaction, process quality, innovation and financial performance. Managers are realizing that non‐financial criteria (customer service, process quality, new product development) are as important as financial criteria in corporate measurement systems. These factors need to be monitored closely and their relationship studied. Many executives have difficulty balancing the various types of measures at different levels of the company. Provides a detailed account of how a balanced set of measures was translated in a large company through corporate, group, divisional and plant levels. Concludes that the translation of a corporate scorecard into a frontline employee scorecard is essential for the implementation of strategy in most firms. Provides recommendations on how this can be done.

Citation

Davis, T.R.V. (1996), "Developing an employee balanced scorecard: linking frontline performance to corporate objectives", Management Decision, Vol. 34 No. 4, pp. 14-18. https://doi.org/10.1108/00251749610115116