The alignment of managers’ mental models with the balanced scorecard strategy map

Abstract

This study examines the alignment of managers’ mental models with the strategy map provided by the balanced scorecard (BSC). By applying the cognitive maps technique to the managers of a printing firm, this work uses the distance ratio method to analyse managers’ different perceptions of the firm's resources and capabilities, as defined in the BSC. The results show a high degree of alignment between the individual manager’s mental models and of these mental models with the strategy map. The results also suggest that the strategy map act as a reference point for the convergence of mental models, highlighting the role of alignment. In conclusion, we can deduce that implementing the BSC strategy map help to reduce managers’ causal ambiguity with regard to the objectives they need to pursue in order to improve a firm's competitive position.