Balanced Scorecard Implementation for Strategy Management: Variation of Manager Opinion in Real and Simulated Companies


  • David Kallas
  • Antonio Carlos Aidar Sauaia


This paper compares and contrasts opinions of managers from real and simulated companies on the topic of BSC implementation for strategy management. Results indicated that there were noticeable similarities and difference in the motives for implementing the BSC and the major challenges during implementation, both groups revealing satisfaction with this tool, with higher levels of satisfaction reported from real companies. Based on these findings, it can be concluded that this business game structure was effective on providing elements of real company challenges and integration of BSC in simulations should be encouraged.