Abstract

Many organizations have recalculated their measurement systems for planning and management to ensure that they reflect their current environment and strategies. This is happening in an environment that is increasingly dynamic and where changes are happening more quickly than ever before, necessitating continuous revision of strategies and operations to mirror these constantly changing circumstances. Regardless of this, few organizations appear to have efficient processes in place to ensure that their performance measurement systems continue to reflect their rapidly-changing situations.This is a case study of one such organization, a private university in the Middle East, where a Balanced Scorecard has been introduced in the past two years. The researcher both observed and facilitated the design and implementation of the Balanced Scorecard in the institution over the same period. The results reveal that frequent change in strategy is a major cultural factor leading to the difficulty of implementing the Balanced Scorecard.