Barriers to Balanced Scorecard (BSC) Implementation

Abstract

Organizations seek to remain in the market and to do so develop strategies that allow them to do so; the Balanced Scorecard or the balanced scorecard, allows to integrate the strategies to be developed and make an evaluation of how they have been developed. However, it often happens that when the organization tries to develop the Balanced Scorecard, as a strategic tool, it does not have the expected results, discovering costs to the company.It is for this reason that the purpose of this study is to review the information that explains the barriers to the implementation of the Balance Score Card (BSC).Inorder to fulfill the objective of the investigation, a qualitative investigation was carried out through an interpretative documentary systematic review, which allowed the theoretical support of the conclusions of the document to be given, finding that the implementation of the Balanced Scorecard or the balanced scorecard as The strategy must be carried out based on effective communication of the organization's objectives,  support and commitment from senior management, as well as be developed based on an integrated work of the organization.