Is the balanced scorecard really helpful for improving performance? Evidence from software companies in China and Taiwan

In the past twenty years, Balanced Scorecard (BSC) has been regarded as a possible effective performance measurement system. In recent decade, BSC is gradually connected with strategic goal management and performance control. However, scholars are still uncertain about the causal relationship between BSC and enhancement of strategic goal accomplishment and performance. Based on previous researches, this study adopted quasi-experimental and longitudinal design to gain a better control over the internal validity of research, and conducted experiments on the popular software industry in Taiwan. Different from past researches that are focused on western companies, the results of this study showed a higher degree of generalization of BSC management. The findings demonstrated that in comparison to control group which did not implement BSC, the experimental companies that had implemented BSC tended to accomplish the goals or have better performance. The results confirmed that implementation of BSC management could effectively enhance accomplishment of strategic goals and performance.