Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A

Abstract

The purpose of this article is to study the company readiness of implementing the balanced scorecard (BSC) concept through a case study PT A. This research was designed as qualitative research using PT A as the case study to provide necessary empirical evidence. The collected data was analysed based upon the interpretive approach. This research shows that it is necessary to evaluate the adjustment between the characteristics of PT A and the characteristics of BSC to understand the readiness for BSC implementation. The result of this research is that the unmatched characteristics of PT A and BSC required further adjustments to prepare the company in implementing the BSC concept. As qualitative research, the results provide specific insights that cannot be. Furthermore, the pandemic situation has limited access for both the field observations and interview process. This research provides literature contribution in the context of the BSC implementation research through giving necessary insights in evaluating the company’s readiness.