Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty
Balanced Scorecard - new concept, old paradigms

Summary/Abstract: Balanced Scorecard (BSC) is recommended as a universal tool of strategic management of information age organizations. Studies of organizations using BSC carried out until now have not determined causes of failures in the use of BSC. The aim of this study is to test the hypothesis, “BSC is fully adapted to be used as a management tool for information age organizations”. The research is based on a case study of a company exhibiting many characteristics of the information age that after three years of implementation of BSC board abandoned the concept. The choice of this type of company allowed falsification of adopted hypothesis. The falsification of hypothesis containing a necessary condition (prerequisite) on the basis of one case, is considered as reliable as testing on a sample. The study shows that the cause of not achieving anticipated effects in the BSC were not due to company managers incompetence, but to the maladjustment of the BSC concept to information age conditions.

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