Acta academica karviniensia 2013, 13(4):44-55 | DOI: 10.25142/aak.2013.062

IKT SUPPORT OF BALANCED SCORECARD SYSTEM'S IMPLEMENTATION IN SLOVAKIA

Jozef Glova1, Beáta Gavurová2
1 Technická univerzita v Košiciach, Ekonomická fakulta, Letná 9, 042 00 Košice , SR, Email: jozef.glova@tuke.sk
2 Technická univerzita v Košiciach, Ekonomická fakulta, Letná 9, 042 00 Košice , SR, Email: beata.gavurova@tuke.sk

The article provides a view of ICT support for the introduction and use of Balanced Scorecard in Slovakia. We assess the technical implementation of BSC through the evaluation of the methodology and the tools supporting the implementation of the BSC. Questionnaires and controlled interviews have been used within 16 Slovak ICT companies with implemented BSC system. Nowadays, managers are offered wide range of software tools, which not only declare the results, but also map the strategy and show the relationship of cause and effect, plan and create scenarios. Given today's large volumes of data, the difficulty of collecting, processing and archiving, we believe that IT support is necessary for successful implementation of the system. This is confirmed by research results, where almost one third of respondents use a model approach of the implementation of BSC. The model approach is significantly different from approaches in management theory, mostly in strong link to external support tool - software. Application of any software solution should take into account that the BSC is a management system, not a system for dealing with information and technical problems in the company.

Keywords: Balanced Scorecard, model approach BSC, strategic management, technical implementation
JEL classification: M15, M19

Received: February 14, 2012; Accepted: September 11, 2013; Published: December 30, 2013  Show citation

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Glova J, Gavurová B. IKT SUPPORT OF BALANCED SCORECARD SYSTEM'S IMPLEMENTATION IN SLOVAKIA. Acta academica karviniensia. 2013;13(4):44-55. doi: 10.25142/aak.2013.062.
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