The enabling effects of the balanced scorecard

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This Master Thesis elaborates on the enabling effects that exist within the Balanced Scorecard as a rhetorical machine. With the help of the rhetorical machine by Busco and Quattrone (2015), the functioning of the Balanced Scorecard can be investigated within TenneT TSO Arnhem. Furthermore, the enablingness of the Scorecard of the company is elaborated on. With this, the impact of incomplete performance indicators on the functioning of the Balanced Scorecard can be evaluated. Both theories will be tested by conducting interviews within TenneT TSO Arnhem, a company that maintains the transporting service for electricity. The Balanced Scorecard within TenneT TSO Arnhem can best be described as being enabling. However, the company should focus on creating clearer linkages between the performance indicators and the strategy of the firm. With regard to the rhetorical machine, several functions are in place. Multiple improvements need to be made to let the rhetorical machine come forward more clearly within the firm. For instance, increasing firmwide involvement with the Balanced Scorecard can lead to an increase in the continuous pressure on the performance indicators in place. Keywords: Balanced Scorecard, Rhetorical machine, Enabling control.
Faculteit der Managementwetenschappen