Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 01, 2019 erstellt
Description:
Strategy execution has advanced to the area of not-for-profit, hybrid, as well as government organizations. The Balanced Scorecard (BSC) is a Strategic Performance Management System (SPMS) that lays a distinct focus on aligning strategic initiatives with non-financial indicators. This case study of a city hall addresses behavioral resistance against SPMS, as well as several technical pitfalls in its implementation. The target audience are experiences students, and the didactic approach is a flipped classroom. Students are being presented with solutions that intuitively make sense, but have severe flaws once they check the consistency of these suggestions with the theoretical concepts and the empirical evidence of the listed sources