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A culture of performance Good performance should develop a culture of performance, rather than one of “Measure mania” and “The tyranny of targets”. This underpins how we implement balanced scorecards that make a difference to an organisation I define a culture of performance as: A visible and explicit pattern of behaviour, actions and values, working [...] Balanced scorecards need a strategy map to orientate them towards the strategy. Strategy maps need a tangible future to describe the future that the strategy will deliver in a way that is tangible and clear.
Strategy is fundamentally how you move towards your future: What choices do we make to achieve our ambitions? [...] Strategy is about change and improvement, so Strategy maps have to reflect that change and balanced scorecards have to be able to track that change to manage performance. Modern, third and fourth generation, balanced scorecards have strategy maps. These contain the objectives from which balanced scorecards can develop their measures, targets, actions, responsibilities. Strategy is [...] |
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