Implementation and Impacts of the Balanced Scorecard: An Experiment with Business Games


  • David Kallas
  • Antonio Carlos Aidar Sauaia


Treated initially as a performance measure system, the balanced scorecard has evolved and today it is possible to state that it is a management tool. It presents an ordination of previous concepts and ideas in logic, objective and intelligent form. A study was performed with 32 simulated companies. In the experiment, the balanced scorecard was implemented in 5 companies and the results were compared to the remaining 27. It was observed with statistic significance that the experimental group (the 5 simulated companies) performed better than the control group (the other 32) in terms of the game total score.