The current issue and full text archive of this journal is available at

www.emeraldinsight.com/0025-1747.htm

Does the balanced scorecard

adoption enhance the levels of
organizational climate,
employees commitment, job
satisfaction and job dedication?

BSC adoption

983

ngel Caldero n Molina

Miguel A
Department of Finance and Accounting, Faculty of Business Studies,
Pablo de Olavide University, Seville, Spain

Jose Manuel Hurtado Gonzalez and Beatriz Palacios Florencio

Department of Management and Marketing, Faculty of Business Studies,
Pablo de Olavide University, Seville, Spain, and

Jose Luis Galan Gonzalez

Department of Business Administration and Marketing,
Faculty of Business Studies, University of Seville, Seville, Spain
Abstract
Purpose The purpose of this paper is to study the influence that balanced scorecard (BSC) adoption
has on organizational climate, employees commitment, job satisfaction and job dedication.
Design/methodology/approach Data were collected using a questionnaire sent to the employees
working in a retail sector firm, at two different moments in time, between the years 2009 and 2010.
A total of 494 questionnaires were correctly returned. The response rates were 55.6 and 60.2 percent
respectively. Tests (ANOVA) were carried out related to the constructs which make up the model
studied, before and after the BSC implementation.
Findings The results indicate a clear relationship with the satisfaction of employees within the
organization; it shows that the BSC implementation is significantly related to positive employees
affective reactions.
Originality/value The outcomes of the study are relevant both to the literature on strategic change
and business management, since they determine that the correct implementation of the BSC causes
a significant change in the employees behavior and attitudes toward the firms strategic objectives.
Keywords Retailing, Balanced scorecard, Climate
Paper type Research paper

1. Introduction
Management models have been shown to have an important influence on the
improvement of employees perceptions within their work environment (Poister and
Harris, 1997). Different studies, such as those carried out by Gardner and Carlopio
(1996), and Guimaraes (1996), have analyzed the employees affective reactions (for
example, job satisfaction, commitment, intention to leave the company) when faced
with the organizations efforts to implement a management model. The result
concluded that the employees participation in the implementation were significantly
This work has been financed by the Ministry of Education and Science of Spain through the
Project ECO2012-38414.

Management Decision
Vol. 52 No. 5, 2014
pp. 983-1010
r Emerald Group Publishing Limited
0025-1747
DOI 10.1108/MD-06-2013-0351

MD
52,5

984

related to the affective reactions. In this line, Karia (1999) analyzed the impact of the
practices of management models on the attitudes connected with the employees
work. These conclusions are consistent with other studies ( Jun et al., 2006; Ooi et al.,
2007a, 2008), which have found that management models raise the level of the
employees satisfaction and other variables related to perceptions about the
organization in which they work.
Nevertheless, along with the positive arguments and opinions, there are trends
which defend the opposite proposal. Some authors have stated that management models
create restrictions in the employees behavior (Kivimaki et al., 1997; Ooi et al., 2008), and
are capable of decreasing their satisfaction. It is worth highlighting a survey carried
out in eight organizations which had developed management programs for more than
two years. Its conclusion was that these programs did not improve all aspects of job
satisfaction (Lam, 1995; Ooi et al., 2008). Luthans (1996) assessed the impact of a
management model on a health sector firm to study if it influenced the business
performance volume and organizational commitment. The results show that the impact
on job satisfaction was not significant.
These contradictory results show how it is interesting to analyze the possible impact
of the implementation of a particular management system, the Balanced Scorecard (BSC)
on specific aspects associated with the attitudes and behavior of the workers;
implementing a BSC represents a strategic change in one of the four aspects which are
considered when defining strategic change: the control system. Moreover, the BSC
has been adopted as a valuable tool by thousands of organizations throughout the world
due to providing a means to have a more complete picture of the organization. Some
reports estimate that 40 percent of the Fortune top 1,000 companies will, by the end of
2007, have used some form of the BSC (Thompson and Mathys, 2008, 2013).
As a consequence, the aim of our research is to study the influence which
implementing a management model specifically the BSC has on the following
variables: employees satisfaction, commitment, satisfaction with supervision,
competitive climate among the employees and job dedication. The results of this
study could be relevant as they can resolve if the implementation of the BSC brings
about a significant change in the employees behavior and attitudes toward the firms
strategic aims.
The paper is structured as follows. The next section present the rational for our study
and the hypotheses, which are constructed based on a review of the literature. Data,
sample and methodology are described in Section 3. Results are discussed in Section 4.
The final sections offer the discussions, conclusions and limitations of the paper.
2. Theoretical model and hypotheses
As we have previously mentioned, there have been numerous studies that have
centered on the defining of work involvement. In this vein, we are going to center on the
research of Lawler (1986, 1992, 1996) and on the studies of Vandenberg et al. (1999).
Therein it was a question of the fundamental aspects which bring about an increase in
the involvement of employees. This, in turn, influences the organizations effectiveness.
Figures 1 and 2 gather the models which set up the relationships pointed out.
2.1 The BSC and employee satisfaction
Various studies reveal that the team work which the implementation of the BSC entails
has a strong influence (Yi-Feng and Islam, 2012). This is because it facilitates the
working together of the employees in search of a common goal (Karia and

BSC adoption

Correlation of organizational commitment

Job Satisfaction
Labor participation
Organizational commitment
Antecedents of affective
commitment

985

Personal characteristics
Labor experience

Volume of business and

turnover intentions

Affective commitment
+
+

Antecedents of calculated
commitment

Job Behavior

Personal characteristics
Alternatives
Investments

Assistance
OCB
Performance

Calculated commitment

Antecedents of normative
commitment

Personal characteristics
The experience of
socialization
Organizational investments

Normative commitment

Employees health and

welfare

Source: Meyer and Allen (1991)

Figure 1.
Meyer and Allen model
of organizational
commitment

Commercial practices
High involvement in the
work process

Psychological fit in the

workplace

Power

Organizational commitment

Work design

Job satisfaction
Turnover Intention

Incentive Practices

Efficacy in the
organization

Information
Business volume
Flexibility

Patrimony profitability
Rewards

Training opportunities

Fit management

Knowledge

Source: Vandenberg et al. (1999)

Figure 2.
Factors which influence
employee involvement

MD
52,5

986

Ahmad, 2000; Karia and Asaari, 2006; Ooi et al., 2007b, 2008). To work together means
an improvement in the attitude of the employees (Osland, 1997), which renders better
and produce positive outcomes, such as the employees increased performance and
higher job satisfaction (Choi, 2012). This allows collaboration between the managers
and the rest of the workers (Ooi et al., 2008).
Likewise, various studies indicate that there is a significant and positive relationship
between organizational culture and employee satisfaction when the BSC is implemented
(Lawler et al, 1992; Ooi et al, 2007b). This fact reinforces the importance of involving the
management team to favor organizational culture. This is promoted by implementing
the BSC (Ooi et al., 2008).
In the same way, these results uphold the evidence of the points of view of Yusof
and Juhary (2000). According to these authors, culture is not only able to change and
guide individual behavior, it also significantly contributes to thoughts, feelings, the
satisfaction level and the degree of interaction within the organization.
On the other hand, the results of this study show as well that with the BSCs
implementation, the employees are better informed about the decisions which the
organization makes. BSCs implementation can add a greater communication and
understanding of the employees about the firms strategy. Having a better knowledge
and more information about the behavior the organization desires provides greater
satisfaction in the employees (Forstenlechner et al., 2009; Alhyari et al., 2013).
This means that the sensation of job ambiguity diminishes and, as a result, they will
experience higher satisfaction levels.
Moreover, employee satisfaction objective is considered the driver of the other
dimensions in the BSC. Rusbult et al. (1988) consider that job satisfaction is a critical
variable in the understanding of the organizations global effectiveness. In any case, a
lesser job satisfaction is related to a greater intention of leaving the firm. This generates a
greater turnover (Pasewark and Strawser, 1996), an increase of work insecurity (Ameen
et al., 1995) and greater levels of absenteeism (Staw, 1984).
The previous literature provides a detailed framework of management concepts,
such as the BSC, highlighting the role of employee satisfaction in organizations and
the impact which task characteristics have on work results, such as job satisfaction
(Spector, 1997). Hackman and Oldhams model details five main work dimensions
which include feedback. In this model, feedback is defined as the degree to which the
individual, when carrying out activities required in their job, obtain direct and clear
information about the effectiveness of their performance. In this vein, research has
shown that feedback has a positive influence on job satisfaction.
Therefore, through strategy communication, it is expected that the BSC will impact
job satisfaction in two ways. The first will be based on this communication having to
help the managers to understand the behavior the organization wants. Prior research
has found that clarifying job expectations through the role that facilitating information
plays leads to greater levels of job satisfaction (Sawyer, 1992; Ameen et al., 1995).
Second, there not being enough information to appropriately carry out the work acts
as a limiting factor (Spector, 1997; Penney and Spector, 2005). Lau and Tan (2003)
found support for their argument that feelings of success coming from disposing of
information are related to greater levels of job satisfaction, thus improving their
effectiveness. So, we propose:
H1. After being correctly implemented, the BSC brings about an increase in the
employees satisfaction.

2.2 The BSC and employee commitment

Organizational commitment has been defined in different ways. We can understand
it as being the feelings which employees have about the obligation of staying in the
organization (Allen and Meyer, 1990). The literature traditionally differentiates
between attitudinal and behavioral commitment (Scholl, 1981; Mowday et al., 1982;
Reichers, 1985).
The commitment model which this work deals with links together two
approaches attitude and behavior as well as the relationship that is set up between
them. Hence, according to Meyer and Allen (1991), organizational commitment can adopt
three different forms (the three-component model). Affective commitment refers to
identifying with the firm (a feeling of belonging) and emotional attachment to the
organization. Continuance or calculated commitment refers to the employees
commitment based on recognizing the costs associated with leaving the organization.
Normative commitment refers to a kind of feeling of obligation with the organization.
It is interesting to know which aspects are the ones that, in change processes such
as the implementation of a management model like the BSC are related to/affect the
commitment which the employees have with the organization. There is a trend which
defends the negative impact that the change process has on the employees.
These can be the effects of the increase of work which this entails, as well as the
conflicts and uncertainty which it generates (Spector, 2002). For example, authors
such as Antonsen (2014), studied how a performance measurement system used by
many organizations the BSC (BSC) may influence employees critically reflective
work behavior. There is also the loss of control, the uncertainty of the employees
about their future in the organization and the fear of failure in the face of the
possible changes which their post requires (Coch and French, 1984), the threats which can
be perceived at an individual level (Ledford et al., 1990), and the threats toward the
individuals sensation of control and the later abolition of the psychological contract of
the employees with their organization (Ashford et al., 1989). In contrast, authors such as
Beer (1980), Novelli et al. (1995) and Wanous et al. (2000) indicate that the negative
reactions which are produced by change processes are the result of a poor implementation.
In any case, it interests us to know about the change in organizational commitment
which stems from a successful implementation of the BSC. Organizational commitment is
centered on the employees perception of their alignment or attachment level with the
organization (Buchanan, 1974). It is found that this is negatively related to turnover
(Cohen, 1993) and positively related to the employees social behavior (OReilly and
Chatman, 1986), work satisfaction (Ford et al., 2003), motivation (Mowday et al., 1979) and
attendance (Mathieu and Zajac, 1990).
Therefore, if we take into consideration both the implementation process and its
results, such as the magnitude of the change which is produced and what level or levels
of the organization it affects, we will have a comprehensive view of the factors which
influence organizational commitment (Fedor et al., 2006).
2.3 The BSC implementation process
In numerous cases, we find that how organizations have managed the implementation
process is as important or more important than what has been done (Fedor et al., 2006).
In this sense, the way in which dealing with the employees and their involvement during
the change process is managed has been shown to be a powerful decisive factor of the
reactions which the employees have facing the main changes which are produced in the
organization (Brockner et al., 1994).

BSC adoption

987

MD
52,5

988

The BSC implementation effectiveness can be improved by using system thinking

and a causal loops diagram. These tools help managers to understand the relationships
between measures and strategic objectives and clarify how managers decision-making
impacts on indicators and performance (Kunc, 2008).
Kaplan and Norton (1996) consider that a correct implementation of the BSC should
include the following steps during the first 12 months:
(1)

board commitment and vision clarified;

(2)

communicate corporate BSC to middle managers;

(3)

develop business unit scorecards;

(4)

eliminate non-strategic investments and launch corporate change programs;

(5)

communicate the BSC to the entire company;

(6)

establish individual performance objectives; and

(7)

conduct monthly and quarterly reviews.

In our case study, we consider of interest the changes identified in managers and
employees habits as well as behavior during the implementation process: the CEO held
several strategic meetings with the board members to clarify the vision and strategy.
The company launched an internal communication program to get the employees
and managers engaged, and established cross-functional teams to generate ideas and
commitment. The board approved a strategic meeting calendar on a regular basis as
well. Finally, the company also linked strategic objectives to individual measures to
improve the focus on the BSC and performance.
2.4 Results or consequences of the BSC implementation
Numerous surveys have provided evidence of the BSCs popularity and widespread
implementation by different types of organizations (Rigby and Bilodeau, 2011).
The implementation results influence on the employees reactions has not been
frequently tackled directly ( Judge et al., 1999), although there is literature in which
it is mentioned that the results of a correct implementation impact the employees (Adams
and Rosenbaum, 1962; Adams, 1963), and the results-related judgments have been
associated with different organizational variables, such as the employees commitment
(Ambrose, 2002).
Another question to take into account is the impact of the changes on the organizations
different levels. This can be independent according to how it affects the department level
or the work units or at an individual level (Fedor et al., 2006).
When the results stemming from the BSCs implementation contribute to creating
a better life for the employees, they consider that the organization upholds values and
goals in line with their own. This makes them show an interest in change being produced.
Furthermore, the study of the employees attitudes after the implementation such as
commitment has to be more closely linked to the circumstances which are nearest to
the people (Fedor et al., 2006) than those which are more indirect or at a higher level
(e.g. the department or business unit) (Caldwell et al., 2004).
2.4.1 The BSC and normative commitment. Wiener (1982) suggested that the feeling
of obligation to remain in the organization could be the result of the interiorization of
the normative pressures exerted on an individual prior to joining the organization or
straightaway after their joining. If we recognize that this investment of the organization,

in the case of the implementing of a management model such as the BSC improves
organizational performance, we can consider that that a situation of imbalance has
been created between the employee and the organization (Herscovitch and Meyer, 2002).
This creates in the employees a feeling of obligation which corresponds to commitment,
until the debt has been paid (Scholl, 1981). This is why we understand that:

BSC adoption

H2a. After being correctly implemented, the BSC brings about an increase in
normative commitment.

989

2.4.2 The BSC and affective commitment. According to Allen and Meyer, 1990, affective
commitment refers to the emotional attachment of employees after identifying with the
organization and participating in it.
Until now, the literature which examines the relation between the practices in
implementing a management system and the attitudes of the employees such as
commitment has been scant (Morrow, 1997). According to Dale (1999), the factors which
are triggered off throughout the BSC implementation process such as teamwork
(Osland, 1997; Karia, 1999), internal communication (Oakland and Oakland, 2001),
organizational trust (Karia and Ahmad, 2000; Tan and Tan, 2000) and the employees
participation (Cassar, 1999) and even, corporate culture (Ortega-Parra and Sastre-Castillo,
2013) are the key to achieving an improvement of the organizational functioning
and, specifically, of the aspects related to the perspective or people orientation. These
arguments allow us to propose that:
H2b. After being correctly implemented, the BSC brings about an increase in
affective commitment.
2.4.3 The BSC and calculated commitment. Continuance (or calculated) commitment
reflects the recognition of the costs associated with leaving the organization. Thus,
Rusbult and Farrell (1983) pointed out that the investment the firm carries out
concerning the employees, as well as the lack of greater alternatives outside it, are the
two main antecedents of continuance commitment. According to the studies of Meyer
and Allen (1991), individuals whose priority to remain in the organization is based on a
high continuance commitment will be able to make a considerable effort to remain in
the organization if they consider that continuity in the employment requires a greater
level of performance, such as we find after the BSCs implementation.
Nevertheless, following the studies of Meyer et al. (2002) continuance commitment
seems to have a clear relation to or even be negatively related to an increase in the
desirable behavior of the employees. This is why these results must be interpreted
somewhat cautiously:
H2c. After being correctly implemented, the BSC brings about an increase in
calculated commitment.
2.5 The BSC and the employees satisfaction with supervision
The BSC implementation process implies the development of a method of employee
training. This creates a series of benefits concerning their performance and job
attitudes. Most research has been centered on studying the empowerment of
individuals as a functional unit. However, there has been less literature related to the
concept of team empowerment. One of the factors which act as an antecedent of team

MD
52,5

990

empowerment is the behavior of their leaders or people in charge during the BSC
implementation process. This can create a series of benefits which are reflected in an
increase of the employees satisfaction with their supervision. When the leaders take
into consideration the teams ideas, the employees trust their skills more or experience
greater energy and verve in their power (Guzzo et al., 1993).
When there is participative leadership, in which the leaders allow the established
team their own performance and aims to be attained, the employees experience a
greater autonomy (Manz and Sims, 1987; Huan, 2012) and increase their capacity as
members who decide what to achieve and how much effort is necessary in relation to
the performance (Guzzo et al., 1993).
Guzzo et al. (1993) argue that transforming leaders, as is the case we are
dealing with, are those who give energy, inspire and transmit high-performance
expectations and have a direct influence on power. Authors, such as, show that
transformational leadership can nurture a trusting climate. This in turn promotes
employee knowledge-exchange behaviors. Nevertheless, for many leaders, in any case, to
empower/capacitate their team can mean a loss of power (Hardy and Leiba-OSullivan,
1998). To be able to differentiate between the outcomes of capacitating the teams
members causes results in performance, productivity, proactivity and customer service.
It also has consequences for attitudinal results, satisfaction with the teamwork (Tymon,
1988; Spreitzer et al. 1997) and organizational and team commitment (Steers, 1977;
Bradley and Benson, 1999).
The researchers who have studied supervision have found that supervisors work
with the supervised using a variety of styles, perspectives and roles (Bernard and
Goodyear, 2004). The individual differences modulate the supervision process and its
results (Goodyear and Bernard, 1998). In this sense, Delini and Hulse-Killacky (2005)
tried to understand how individual differences such as the supervision style bring
about specific results.
What type of power relationship is that which produces an increase of employees
satisfaction with supervision? A study led by Busch (1980) indicated that supervision
based on experience or on being a model is positively related to satisfaction with
the employees supervision. Coercive power, on the other hand, is negatively related to
satisfaction with supervision. Supervision styles based on rewards and legitimacy
were not consistent regarding satisfaction with supervision.
According to Williams (2002), the main motive for people leaving an organization is
that they are not being treated correctly by their bosses. Another of the contributions
of this study is that people who remain in their jobs, working for bosses with low
leadership, have less job and personal life satisfaction, a lower level of commitment,
greater conflicts between work and the family and higher levels of psychological
anxiety (Tepper, 2000).
To sum up, satisfaction with supervision is a global assessment. Individuals carry
this out based on different thoughts, beliefs and exchanges that take place between
their superior and them. Therefore:
H3. After being correctly implemented, the BSC brings about an increase in employees
satisfaction with supervision.
2.6 The BSC and the competitive climate among employees
Climate has generally been described as a set of specific attributes of a specific
organization (Campbell et al., 1970) and has been operationalized in terms of the

perceptions of each person (Kozlowski and Doherty, 1989). Most of the definitions
defend the notion that the perception of the climate influences peoples behavior
(Forehand and Gilmer, 1964). There are also authors who uphold that the relationship
is bidirectional (Schneider and Reichers, 1983).
Competitiveness within organizations is necessary for firms to be able to survive
the changes that the current society demands.
In this way, managers are implementing management systems based not only
on the traditional concepts of objective indicators about the business progress, they
have also started to look at the indicators of the intangibles which permit its success.
These are core competences (Prahalad and Hamel, 1990), organizational learning
(Wick, 1993), participation in management programs (Lawler, 1993), the employees
knowledge (Nonaka, 1991) and organizational capacities (Ulrich and Lake, 1990).
On numerous occasions there has been theorizing about which capacities an
organization must have to be competitive. In our case, we will take as a reference a list
of six main capacities to be competitive (Ulrich, 1993). This is because we consider that
all of them are developed through the BSC implementation process: to create a shared
attitude about what our customers want; to generate the necessary competences
required to perform each job; to guarantee that the rewards concerning the employees
behavior are consistent with the business strategy; to establish action mechanisms and
protocols: organizational structure, decision-making processes and strategy-aligned
internal communication; to develop the capacity to anticipate/adapt to changes
and leadership shared by all the organization, so that the commitment with the
organization is shared.
In this way, we understand that after the implementation of these measures via the
BSC model, the employees will perceive a more competitive and professionalized
climate. This will allow them to increase their level of performance and thus the
organization will become more competitive.
It is to be expected that introducing management models of change such as the
BSC into the organization will increase the work capacity of its employees.
This will result in a greater productivity and continuous improvement (Garg et al., 2002).
The results of the research carried out by Arnold et al. (2009) indicate that the effect of the
role ambiguity which is produced when changes in the job routine are established on
work efficacy is influenced by the climate perceived. After the BSCs implementation, the
ambiguity of the role is less when the competitive climate is greater. Implementing the
BSC strategy map helps to reduce managers ambiguity with regard to the objectives
they need to pursue (Hurtado-Gonzalez et al., 2012). This indicates a potential benefit in
the reduction of stress and an increase in the perception of the competitive climate.
Additionally, the influence of work satisfaction on employees performance is affected by
the competitive climate perceived. So:
H4. After being correctly implemented, the BSC brings about an improvement in
the competitive climate.
2.7 The BSC and the employees job dedication
Job dedication has been defined in different ways in numerous studies (for a review,
see Kanungo, 1982; Morrow, 1983). In this research it is upheld that dedication refers
to: a psychological identification with the job, the jobs psychological importance,
and the importance of performance for the individuals self-image (Lodahl and
Kejner, 1965).

BSC adoption

991

MD
52,5

992

Form another point of view, it is understood that the employees dedication is the
relative strength of identification which they show to their organization. We may state
that there is an exchange relationship between the individual and the organization in
which this dedication is exchanged in the search for the results desired (Flaherty and
Pappas, 2000).
A series of benefits are achieved when participative methods are used in a firm
throughout the implementation process of a management system. These can be a decrease
of absenteeism and turnover (Marks et al., 1986), a greater individual performance (Bush
and Spangler, 1990), an improvement of job attitudes (Steel and Lloyd, 1988) and a
stronger relationship between the employee and the organization.
Hence, when the participation practices are integrated into the organizations
systems, work environments are created which are more effective than the isolated
efforts to make employees be more participative (Ledford and Lawler, 1994). From
another perspective, it is noted that it is the role which leaders perform in the change
process transformational leadership that is the main and decisive factor in the
increase of the employees job dedication. In this context, transformational leadership
brings about changes in the attitudes and assumptions which the organizations
members have and develops the employees commitment to the organizations mission,
goals and aims (Tracy and Hinkin, 1994).
Practicing transformational leadership when the BSC implementation process is
started up positively affects the employees degree of dedication (Lee, 2005).
After the implementing of management models of change such as is the case
of the BSC the employees develop an orientation toward continuous improvement,
placing the emphasis on proactivity as a way of preventing problems and facing
challenges, as well as seeking new and better ways of carrying out their work
(Lawler, 1994). In this context, after the implementing of this management model, the
employees change the way in which they interpret their work, producing a change
insofar as they understand that improvement is an inherent part of their jobs
(Coyle-Shapiro, 2002).
Practices carried out in the BSC implementation which bring about an increase
in performance. The success of this models implementation is the responsibility of the
top management and will depend on its level of commitment and support toward
the employees.
With relation to empowerment, it is generally accepted that the environment in
which the implementation process of a management model is carried out fosters
the employees empowerment. Lam (1996) pointed out that these Models increase
the participation of the employees in the decision-making processes. On the
other hand, Utley et al. (1997) indicated that the organizations which count on
motivating factors are more given to achieving a successful implementation of
the management models than those which use hygienic factors to increase their
performance. Finally, Boon et al. (2006) found that trust in the organization and
empowerment presents a strong relationship with the employees propensity to
continue in the organization.
In this way, the organizations which recognize their employees generation of ideas
when implementing their management models are more likely to experience a positive
effect in their performance. Accordingly, we propose that:
H5. After being correctly implemented, the BSC brings about an increase in the
employees job dedication.

3. Methodology
3.1 Description of the sample
To compile our studys data we collaborated with a retail sector firm. The data
gathering was done by working out and sending a questionnaire at two different
moments in time, to study the possible impact that the BSC has on the variables
considered. There were 12 months between the two dispatches, as it was estimated that
this period of time was reasonable to study the changes which are produced in the
variables under study after a year of the implementation and test phase of the BSC in
the firm.
There were 730 employees in the firms staff in 2009 and 820 in 2010. The first
dispatch of questionnaires took place in May 2009. In all, 406 duly filled out questionnaires
were received. The second dispatch was in May 2010. In all, 494 questionnaires were
correctly returned. The response rates were 55.6 and 60.2 percent respectively (Table I).
In relation to the location and geographical distribution of the workforce, 40 percent
of employees are located in Area 1, Areas 4 and 5 account for a total of 35 percent of the
workforce. Area 1 and 2 are the areas with greater seniority, reaching about 45 percent
of the workforce with a stay in the company of more than two years. On the other
hand, in Area 4 and 5 up to 70 percent of workers have less than one year in the
company. This high number (70 percent) is explained by the great expansion made by
the company in this area in 2008-2009.
The decision to carry out the dispatches and data gathering between May and June
and always prior to the start of the summer sales campaign planning was in order to
avoid the greater workload of the employees during this period. This could have
produced biases both in the number of questionnaires filled out and in the quality of the
responses. The dispatching and gathering of the two surveys were centralized from the
firms internal communication department. The process was carried out in 15 days.
3.2 The questionnaire
The questionnaires design had two information blocks. The first corresponded to the
general data of the surveys, distributed according to the situation or geographical
location of the job where the Spanish company market was divided into eight different
areas, the staffs age ranges were 18-25, 25-40 and 40-60 years old and employees
seniority ranges from less than three months to more than six years in the firm.
The second block of the questionnaire was made up of the studys variables via 46
items on a 1-7 Likert scale (Table II).
The first block of the questionnaire provided relevant information about the staff s
structure and distribution. It was noted that more than 60 percent of the staff are young
people under 25 and have not more than two years of seniority.
3.3 Measurements
All of the constructs were measured by a seven-point Likert scale in which 1 means
strongly disagree and 7 strongly agree.
The commitment construct was studied as a multidimensional variable, whose
reference was the theoretical perspectives from which commitment is worked out:
affective (a 0.74), normative (a 0.82) and calculated (a 0.76). The constructs
measurements were based on the scales proposed by Belinda de Frutos and San Martn
(1998). The competitive climate (a 0.67) was evaluated through the scales used by
Brown et al. (1998). The job dedication constructs items (a 0.80) were taken from the
study done by Aryee et al. (2008). The job satisfaction construct (a 0.74) was studied

BSC adoption

993

Table I.
Descriptive statistics

5.068
4.939
4.966
4.687
4.794
5.064
4.348
5.053

5.173
5.157
5.040
4.989
4.930
5.115
4.571
5.187

1.032
0.813
1.137
1.212
0.825
0.992
1.299
0.975

0.807
0.691
0.692
0.819
0.736
0.846
0.965
0.667

4.081
3.966
4.200
3.707
4.059
4.045
3.817
4.404

4.655
4.319
4.462
4.043
4.428
4.423
4.053
4.756

1.393
0.983
1.015
1.223
0.996
1.089
1.067
1.248

0.855
0.776
0.779
0.898
0.832
0.780
0.906
0.809

4.214
4.274
4.197
3.929
4.163
3.833
4.047
3.629

4.469
4.403
4.039
4.254
4.168
4.129
4.369
4.611

1.176
0.970
0.880
1.020
1.014
1.103
0.674
0.907

0.976
0.851
0.819
0.834
0.920
0.799
0.981
0.736

Calculated
Mean
SD
B
A
B
A

2.372
2.277
1.368
2.699
2.164
2.284
1.569
2.176

4.334
3.911
3.981
3.734
4.112
4.046
3.442
4.205

3.001
2.796
3.532
3.217
2.800
2.962
3.525
3.141

0.816
0.750
1.078
0.970
1.092
1.181
0.923
0.961

Climate
Mean
SD
B
A
B
A

5.551
5.182
4.974
5.172
5.496
5.339
5.358
5.087

5.890
5.640
5.605
5.550
5.897
5.763
5.833
5.708

5.867
5.499
5.834
5.619
5.861
5.814
5.923
5.696

0.634
0.517
0.473
0.868
0.577
0.747
0.412
0.642

Dedication
Mean
SD
B
A
B
A

5.095
4.968
4.872
4.865
5.034
5.181
4.959
4.786

5.369
5.352
5.431
5.336
5.424
5.364
5.344
5.389

5.454
5.361
5.661
5.259
5.412
5.588
5.679
5.375

0.720
0.649
0.488
0.746
0.539
0.592
0.564
0.528

Satisfaction
Mean
SD
B
A
B
A

4.950
5.045
5.240
4.997
5.156
5.305
4.396
4.884

5.406
5.427
5.562
5.387
5.564
5.618
5.091
5.475

1.117
0.840
0.718
0.908
0.845
0.917
1.085
0.999

0.684
0.562
0.551
0.612
0.584
0.671
0.486
0.565

Supervision
Mean
SD
B
A
B
A

4.710
4.506
4.817
5.034
4.940
5.245
5.482

4.490
4.596
5.038
5.047
5.207
5.511
5.472

0.961
1.104
1.063
0.954
1.087
0.871
0.576

0.554
0.788
0.923
0.787
0.734
0.548
0.487

3.972
3.642
3.829
4.043
3.958
4.573
4.713

4.328
3.961
4.270
4.279
4.567
4.638
4.747

1.261
1.139
1.076
1.096
1.219
1.342
1.059

0.902
0.930
0.787
0.870
0.764
0.799
0.816

3.898
3.915
4.044
4.093
4.072
4.315
4.127

Notes: N, numbers of response; B, before; A, after; SD, standard deviation

29
71
110
74
64
23
35

4.251
4.463
4.113
4.314
4.463
4.247
4.385

0.984
0.976
1.082
1.117
0.907
1.239
1.085

0.943
0.787
0.900
0.890
0.830
0.934
0.810

2.440
2.654
2.691
2.746
2.617
3.044
2.579

3.767
3.630
3.616
3.965
4.342
4.310
4.217

1.307
1.159
1.293
1.154
1.461
1.453
1.347

1.107
0.915
0.833
0.918
0.888
0.966
0.933

5.224
5.353
5.421
5.589
5.588
5.902
5.866

5.714
5.623
5.633
5.693
5.670
5.812
5.910

1.036
1.021
0.716
0.839
0.704
0.661
0.682

0.782
0.844
0.613
0.615
0.644
0.719
0.652

5.108
5.157
5.040
5.243
5.323
5.584
5.342

5.214
5.383
5.413
5.291
5.447
5.419
5.440

0.924
0.768
0.806
0.897
0.798
0.730
0.668

0.741
0.850
0.611
0.722
0.565
0.627
0.555

5.024
4.962
4.928
5.153
4.932
5.369
5.237

5.245
5.356
5.190
5.418
5.600
5.688
5.601

0.903
0.916
0.904
1.019
1.054
0.893
0.913

0.628
0.680
0.625
0.616
0.574
0.475
0.534

254 4.769 4.894 1.066 0.803 3.791 4.253 1.124 0.894 4.005 4.310 1.062 0.884 2.664 3.824 1.190 0.922 5.400 5.652 0.857 0.699 5.122 5.320 0.809 0.659 4.992 5.342 0.941 0.639
151 5.105 5.336 0.945 0.687 4.300 4.609 1.190 0.765 4.137 4.366 1.006 0.848 2.699 4.294 1.440 0.960 5.714 5.815 0.755 0.637 5.339 5.459 0.755 0.592 5.103 5.631 0.981 0.529
1 5.286 5.857 .
.
5.333 3.333 .
.
2.250 3.875 .
.
2.000 3.250 .
.
5.750 4.375 .
.
5.533 4.067 .
.
5.200 4.800 .
.

79
69
10
93
50
59
16
30

Commitment
Normative
Mean
SD
B
A
B
A

994

Localization
Area 1
Area 2
Area 3
Area 4
Area 5
Area 6
Area 7
Area 8
Age
18-25
25-40
40-60
Seniority
Until 3 months
Until 6 months
Until 1 year
Until 2 years
Until 4 years
Until 6 years
Over 6 years

Affective
Mean
SD
B
A
B
A

MD
52,5

Study variables

Items

Affective commitment
Normative commitment
Calculated commitment
Competitive climate
Job dedication
Job satisfaction
Satisfaction with supervision

6
5
6
4
6
11
8

Source: Own elaboration

BSC adoption

995
Table II.
Study variables

through the scale provided by Hackman and Oldham (1974). For the labor supervision
construct (a 0.71), the items used were the same as those in Prison Social Climate
Survey by Saylor et al. (1996).
4. Analysis of the results
Next, with respect to the variables of location, age and seniority, contrast tests are
carried out related to the constructs which make up the model studied, before and after
the BSC implementation. This tests refer to the variance analysis (ANOVA) and its
non-parametric analogue (the Kruskal-Wallis test) when the requirements necessary
to apply parametric tests is not fulfilled. That is to say, when the Levene tests
signification is o0.05. A significance level of 5 percent has been considered in all the
contrasts carried out. We use an ANOVA because this analyzes or separates the
variance components into those caused by mean differences and those brought about
by random influences. That is to say, it is very useful for determining if the differences
between the means of two or more groups have any statistical significance. One
disadvantage of this test is that it does not provide information about which groups are
different. To solve this problem, we apply a post hoc testing.
4.1 Before the BSC implementation (Tables III-V)
The level of affective commitment swings between 4.35 and 5.05. As is to be expected,
the greater the seniority in the firm, the more affectively the worker is linked to it.
Therefore, as the average seniority of the staff increases, a greater emotional involvement
of the employee is noted. If we take into account the levels of affective commitment in the
different age groups, we can notice that the oldest age group (40-60 years old) is that
which shows a greater level of affective commitment, with a score of 5.29.

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision
Source: Own elaboration

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic sig. (bilateral)

0.139
0.360
0.506
0.029
0.293
0.862
0.371

0.006
0.000
0.101
0.842
0.001
0.032
0.522

0.727

Table III.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to age

MD
52,5

996

Table IV.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to location

Table V.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to seniority

Regarding the levels of normative commitment, the average score is relatively low
(3.98), in comparison to affective commitment. We do not find significant differences
in the employees perception with respect to normative commitment in the different
geographical areas. This indicates that the workers do not perceive that they are
obliged toward the firm. Therefore, the commitment is more emotional than debt
based. With respect to the age variable, we observe how the score increases in
accordance with the increase of the average age of the staff. That is to say, the greater
the average age of the staff, the greater the feeling of debt toward the firm. The same
thing takes place with the staffs seniority. The employees with a greater level of
normative commitment are those with an average seniority of six years or more.
The level of calculated commitment is around four points in almost all the areas.
This reflects that the employees perception of the cost that leaving the firm would
have is not too great. The level of calculated commitment is very similar in the
age groups between 18 and 40 years old there are not significant differences either
between the different age groups or between the different levels of seniority in the firm.
With respect to the competitive climate, significant differences have not been found
between any of the variables studied. The firm has a very low average score of 2.68
points. The scores obtained for the different geographical areas are very similar.
Regarding the relationship between the competitive climate and the different age
groups studied, these have very similar values. It has also been noted that the workers
perception of the competitive climate slightly increases with seniority in the firm,
although when this is above six years the score drops considerably.

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic sig. (bilateral)

0.048
0.037
0.075
0.144
0.000
0.005
0.132

0.071
0.156
0.041
0.430
0.078
0.375
0.039

0.080
0.315

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic sig. (bilateral)

0.024
0.784
0.303
0.646
0.038
0.198
0.646

0.000
0.000
0.730
0.753
0.003
0.049
0.237

0.000

0.061
0.521

Source: Own elaboration

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision
Source: Own elaboration

0.001

With respect to job dedication, the employees of the different areas state that
they have, in general, a medium-high job dedication significant differences are not
identified. It can be said that mainly there is a greater job dedication in those who are
older and have a greater seniority in the firm.
The firms employees are in general satisfied with their job. There are not
significant differences between the geographical areas. The satisfaction average is
very similar in all the firms age groups, with an average score of 5.20. Significant
differences are detected in the younger group of workers compared to the older group.
The latter perceives a greater job satisfaction level. With respect to seniority, the scores
in the different groups analyzed are very similar, although significant differences
are detected between the group of workers with more seniority in comparison to that
with less seniority in the firm.
The satisfaction with supervision shows intermediate levels in the different
geographical areas. In this case, we can see that neither the superiority nor the age
reflects significant differences regarding satisfaction with supervision.
Considering the average values of each of the variables studied, generally speaking
the firms workers have an intermediate level of emotional involvement with the firm.
They did not have the perception of being in debt with it. Moreover they consider that
if for some reason they had to leave the firm, this would not have a high personal cost
for them. If we link this perception to that obtained from the normative commitment,
the cost of leaving would be more due to the market situation than to what the
employees feel that the firm is giving them. The competitive climate is excessively low.
This leads the workers to think that the firm does not consider their performance to be
important, nor does it value a greater performance in comparison to their companions.
This is why the workers do not value their performance either. However, they perceive
an important involvement with and dedication to their job. They are also quite satisfied
with it and with the behavior of their supervisors.

BSC adoption

997

4.2 After the BSC implementation

In Tables VI-VIII and Figures 1 and 2 we present the results of the statistical tests that
allow the determining of there being significant differences or not.
Affective commitment as is to be supposed, the greater the seniority within the
firm, the more affectively linked to it the worker feels. Therefore, as the average
seniority increases, a greater emotional involvement of the employee is noted. If we
take into account the affective commitment levels in the different age groups, we can

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision
Source: Own elaboration

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic Sig. (bilateral)

0.004
0.037
0.684
0.144
0.542
0.016
0.001

0.000
0.000
0.693
0.000
0.006
0.008
0.000

0.000
0.000

0.010
0.000

Table VI.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to age

MD
52,5

998

Table VII.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to location

Table VIII.
Levene test, ANOVA
and non-parametric
Kruskal-Wallis test
according to seniority

note that the employees of the older group (40-60 years old) are the ones who show a
greater affective commitment level.
Regarding the normative commitment levels, the average score is relatively low
(4.39), in comparison to affective commitment. This indicates that the workers do not
perceive that they have an obligation toward the firm. Therefore, the commitment to
the firm is more emotional than debt based. The employees who show themselves
as feeling a greater obligation to the firm although with an intermediate level of
commitment are those of the headquarter services with a score of 4.76. Regarding
age, we observe how the score increases as the staffs average age increases, except for
the oldest group (40-60 years old). However, with respect to the staffs seniority, the
employees with a greater level of normative commitment are those with an average
seniority of six years or more.
The level of calculated commitment obtains the least score: 3.44. This tells us that
the employees perception of the cost of leaving the firm is not too great. Significant
differences in calculated commitment levels have been identified between the staffs
different age groups. As with age, the seniority variable reflects significant differences
in the scores.
With regards to the competitive climate, there are two groups of geographical areas
with different levels of competitive climates. These levels can indicate to us that the
employees in general are concerned to an average extent about their performance.
Regarding the different age groups studied, these present very similar scores, although
it is worth highlighting that the lowest level is that of the highest age group. It is also

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic sig. (bilateral)

0.157
0.624
0.045
0.028
0.000
0.000
0.237

0.009
0.000
0.021
0.000
0.002
0.995
0.007

Levene test
Sig.

ANOVA
Sig.

Kruskal-Wallis
Asymptotic sig. (bilateral)

0.000
0.679
0.852
0.383
0.242
0.001
0.167

0.000
0.000
0.222
0.000
0.255
0.299
0.000

0.000

0.019
0.000
0.005
0.999

Source: Own elaboration

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision
Source: Own elaboration

0.487

seen that the workers perception of the competitive climate increases slightly with
seniority in the firm.
Concerning job dedication, the employees of the different areas state that they
generally have a medium-high level of job dedication. We can consider that the greater
the age and seniority, the greater the job dedication.
Generally speaking, the firms employees are satisfied with their job. Significant
differences have not been identified between the employees in different geographical
areas and the job satisfaction levels. The satisfaction average is very similar in the
groups between 18 and 40 years old. Significant differences have been identified in
the 40-60 years old group score: 4.06. Significant differences with respect to seniority
are not seen.
Satisfaction with supervision: regarding the seniority variable, the most significant
differences are between the perceptions of the employees with less seniority in the firm
compared to the group of employees who have been in the firm for more than six years.
The age variable also produces significant differences, mainly between the workers
between 25 and 40 years old and those in the oldest age group.
Considering the average scores of each of the variables studied, in general the firms
workers have an intermediate level of emotional involvement with the firm. They do
not have a feeling of obligation toward it. Furthermore, they consider that there would
not be a high personal cost involved in leaving the firm. If we link this perception
to that obtained from the normative commitment, it can be considered that the cost of
leaving the firm would be more due to the market situation than to what the employees
feel they are contributing to the firm. The competitive climate attains intermediate
levels in all the variables studied. This leads the workers to think that the firm gives
importance to the workers performance and that it values a greater performance both
individually and collectively. This is why the workers also value their performance.
Moreover, they perceive a strong involvement with and dedication to their job, are quite
satisfied with it and with the work of their supervisors.

BSC adoption

999

4.3 Comparative analysis of the surveys

The Table IX shows the results of the statistical tests for both samples.
The table shows that the differences in the variables have increased after the BSC
implementation. It is also noted that specific classification variables, such as age or
location, play a relevant role in the employees opinions.

Age

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision

Before

After

X
X

X
X
X
X

X
X

X
X

Seniority
Before
After
X
X

X
X

Location
Before
After
X
X

X
X
X
X
X

X
X
X
X

Notes: Before, prior to the BSC implementation; After, subsequent to the BSC implementation;
X, there are significant differences
Source: Own elaboration

Table IX.
Comparative summary of
the constructs in which
there are differences of
averages before and after
the implementation

MD
52,5

1000

On the other hand, analyzing the evolution of the variables studied over the 12 months
between the two surveys, we can see how an average increase has taken place in all the
studys variables.
During the BSC implementation, the company focussed intensively on growth
strategy. The company launched important programs and made strategic decisions,
such as purchasing a competitor to increase its competitive position in the Spanish
market, as well as introducing the internalization process by opening new stores on
Portugal, France and the UK. On the other hand, the company reinforced partnerships
with strategic shoes manufacturers and increased the investments in the R&D and
designing departments. As a result of these initiatives the company grew in both stores
and employees.
To check if there are significant differences between the constructs before and after
the implementation a t-test was carried out for related samples. The results of the
test showed that there were significant differences in all the constructs analyzed
(sig. 40.05) (Table X).
We can note how the increase of affective commitment varies considerably
depending on the geographical areas, the age group and the seniority in the firm. The
Areas 2, 4 and 7 increase between 4 and 5 percent, the 25-40 age group grows 4.5
percent, while the oldest age group rises by 7 percent. The group of up to four years of
seniority has the greatest growth 5.8 percent and the groups with a seniority
equal to or below one year grow 4.36 percent. Normative commitment reflects a similar
behavior in all the geographical areas and has an average growth of 8 percent.
However, the 60 percent decrease in the oldest age group attracts our attention. This
behavior is logical if we observe the results obtained in calculated commitment for the
same age group: 30.7 percent. That is to say, this reflects the older workers perception
of not owing anything to the firm. Nevertheless, there would be a high cost for them in
leaving the firm for any reason. Calculated commitment behaves differently depending
on the areas, age and seniority in the firm. Regarding seniority, it is noted how the
greatest decrease in the group of up to one year is logical: 11.6 percent. Highlighted
over the rest of the variables is the increase attained in the organizations competitive
climate. This has an average increase of 50 percent, whether in areas, age groups or
staff seniority. This strong increase can be explained by the implementation of the BSC,
as this model gives the people in the organization a greater knowledge of the factors
which are critical for the firm and establish the measurement mechanisms of
individual and organizational performance, as well as feedback mechanisms for
learning and improvement. Job dedication continues having a medium-high level in all
the organization, although a slight set back stands out. This is brought about by the

Affective
Normative
Calculated
Climate
Dedication
Satisfaction
Supervision

Table X.
T-test for related samples Source: Own elaboration

Before

After

Sig. (bilateral)

4.89
3.98
4.04
2.67
5.51
5.20
5.03

5.07
4.35
4.28
4.00
5.72
5.36
5.46

0.007
0.000
0.000
0.000
0.000
0.002
0.000

important decrease produced in the oldest age group: this descends 41.27 percent in the
period studied. Job satisfaction behaves similarly with respect to areas, age and
seniority, except in the oldest group which, as with the job dedication variable, suffers a
decrease of 35 percent. Satisfaction with supervision has evolved around 8 percent in
all the firms, except in the oldest group, which decreases 8.33 percent.

BSC adoption

5. Discussion
From the revision of the literature carried out in this work, it has been verified
that there is a generalized consensus about the significant and positive relationship
between the organizations culture and the employees satisfaction when management
models are implemented in organizations. According to the literature, the implementation
of management models in organizations has been shown to bring about an influence in
the improvement of the organizational climate. It has a positive effect on the employees
affective reactions and improves their attitudes in all the aspects linked to their
satisfaction with and commitment to the organization. However, until now little research
has been carried out that contributes empirical evidence about the effect that the right
implementation of a management model such as is the case of the BSC has on the
greater involvement of the workers in the organizations strategy. There has also been
scant investigation into the effect of each of the elements that the change process
enhances in the organization, such as the workers commitment to the organization, the
competitiveness levels that they develop and the satisfaction not only with their work
and the importance of their tasks but also with the leadership capacities of their
hierarchical superiors.
In this research, a positive relationship has been shown between job satisfaction
and the employees perception of the alignment between the performance
measurements and the organizations strategy. This statement clearly shows that the
communication process carried out in the BSC implementation allows employees to
have better information about the decisions the organization makes. The sensation of
ambiguity in the workplace diminishes and results in greater levels of job satisfaction.
Therefore, the increase in the job satisfaction brought about after the BSCs
implementation can be explained through a greater communication and understanding
of the employees about the firms strategy. Having a better knowledge and more
information about the behavior the organization desires provides greater satisfaction
in the employees. Also, the employees active participation and the permanent
information during the implementation process could explain the increase of commitment.

1001

6. Conclusions
The results of our study demonstrate that an appropriate implementation of the
BSC in which different actions of internal communication are carried out throughout
the implementation process, training workshops for the managers take place and
transversal work teams with an active participation in the project are set up fosters
an improvement of the employees commitment, organizational climate, job
satisfaction, satisfaction with supervision and job dedication.
As practical implications, one of the factors which acts as an antecedent of the
empowerment of the teams is the behavior of their leader or people in charge during
the implementation process and management. This caused a positive and significant
relationship of the employees satisfaction with supervision. In our work, an increase
of the employees satisfaction level with supervision is obtained after the BSCs
implementation. This increase can be justified by the setting up of a process of specific

MD
52,5

1002

meetings per department for the establishing and setting out of the performance
aims and measurements to be attained. These are linked to the firms strategic aims.
Also, the BSCs implementation process facilitates the organizations leaders in their
communication and clarification process with the employees about the organizations
aims. This hence creates a work environment which promotes motivation and
dedication.
Besides, the BSC deployment toward internal processes means the alignment of the
companys strategic objectives with the performance measures of the employees and
value generating processes. These processes allow linking BSC to the compensation
systems measures. Therefore, the BSC allows the aligning of firm performance with a
remuneration policy and, as a result, the levels of employee calculated commitment
as they can objectively measure what the company will contribute in exchange for
improvements in individual and collective performance. Additionally the low turnover
of staff, together with the increases in employee satisfaction with work and supervision
directly affect the improvement of the organizational climate. After being implemented,
the BSC contributes to the organizations employees having a greater knowledge
about the factors which are critical for the firm. Mechanisms are thus set up for the
measurement of both individual and organizational performance and the feedback
processes for learning and continuous improvement. This in turn may positively affect
measures of growth, productivity and profitability. Furthermore, these improvements
in the levels of individual and organizational efficiency caused by the implementation of
the BSC generate an improvement in the levels of competitiveness and positioning
of the company in the markets.
Related to the theoretical implications, we think our work has notable contributions
to the appraisal performance theory. Even though job performance improvement
depends on human resources practices, the BSC, by means of a better awareness of
both the organizations overall strategic goals and the employees tasks, can contribute
with more precise appraisal measurements, resulting in a better performance management.
At the same time, the results are controlled by the employee. The BSC can contribute to
a more transparent appraisal system in terms of easily explained goals leading to
perceptions of greater justice and fairness. Also it offers clear information of standards and
expectations, so that everyone involved will understand what is expected and what is
rewarded. Such contributions are consistent with those proposed by the appraisal systems.
At the same time, it permits frequent appraisals and feedback which can help employees to
see how they are improving, hence increasing their motivation, organizational climate,
commitment and job satisfaction, and, finally, improving the employees performance.
With respect to the impact on society, implementing the BSC may contribute to
having better relations with the stakeholders. Regarding employees, which is the focus
of our research, a better internal environment caused by the BSC implementation,
results in less stressed, more engaged and satisfied employees, as well as their being
more trained in their tasks, more proactive in generating creative ideas and innovation,
developing skills according to the job and having growth expectations of development
within the company.
Related to other stakeholders, the BSC allows for a closer relationship with
customers, because it allows an understanding of their needs, achieves greater
satisfaction, evaluates the service and products, and so predicts their future needs.
In relation to suppliers, they can access more documented and easier indicators of
quality and efficiency. This will allow them to be more aware of what society demands
these days.

Besides, it also helps them to focus on adding value and social consciousness. It does
so through the creation of new regulatory and social processes and by establishing
specific indicators related to corporate social responsibility.
7. Limitations and future research
We recognize that this study has some limitations. First, our analysis was carried
out in the retail sector, which may affect the generalization of its results. However,
management models implementation is a phenomenon that affects almost all activities,
and consequently we could anticipate that its contributions to the field of strategic
change and business management will be applicable to other firms that share the same
structural features. Nevertheless, it would be interesting to undertake similar research
in other sectors/areas to compare the results. Since we offer evidence from a firm
of a western European country, it would be fruitful to extend this study to other
institutional settings (i.e. extend the study to emerging markets).
On the other hand, causal relationships could be identified between the variables
and the moderator effect that the BSC has on them, as well as the effect that the
variables studied have on both individual and organizational performance.
Furthermore, the effects produced by the implementation of the BSC could also be
analyzed over a longer timescale.
References
Adams, J.S. (1963), Toward an understanding of inequity, Journal of Abnormal and Social
Psychology, Vol. 67, pp. 422-436.
Adams, J.S. and Rosenbaum, W.B. (1962), The relationship of worker productivity to
cognitive dissonance about wage inequities, Journal of Applied Psychology, Vol. 46,
pp. 161-164.
Alhyari, S., Alazab, M., Venkatraman, S., Alazab, M. and Alazab, A. (2013), Performance
evaluation of e-government services using balanced scorecard: an empirical study in Jordan,
Benchmarking: An International Journal, Vol. 20 No. 4, pp. 512-536.
Allen, N.J. and Meyer, J.P. (1990), The measurement and antecedents of affective, continuance
and normative commitment to the organization, Journal of Occupational Psychology,
Vol. 63 No. 1, pp. 1-18.
Ambrose, M.L. (2002), Contemporary justice research: a new look at familiar questions,
Organizational Behavior and Human Decision Processes, Vol. 89 No. 1, pp. 803-812.
Ameen, E.C., Jackson, C., Pasewark, W.R. and Strawser, J.R. (1995), An empirical investigation of
the antecedents and consequences of job insecurity on the turnover intentions of academic
accountants, Issues in Accounting Education, Vol. 10 No. 2, pp. 65-82.
Antonsen, Y. (2014), The downside of the balanced scorecard: a case study from Norway,
Scandinavian Journal of Management, Vol. 30 No. 1, pp. 40-50.
Arnold, T., Flaherty, K.E., Voss, K.E. and Mowen, J.C. (2009), Role stressors and retail
performance: the role of perceived competitive climate, Journal of Retailing, Vol. 85 No. 2,
pp. 194-205.
Aryee, S., Sun, L. and Chen, Z. (2008), Abusive supervision and employee contextual
performance: the mediating role of emotional exhaustion and the moderating role of work
unit structure, Management and Organization Review, Vol. 4 No. 3, pp. 393-411.
Ashford, S.J., Lee, C. and Bobko, P. (1989), Content, causes and consequences of job insecurity:
a theory-based measure and substantive tests, Academy of Management Journal, Vol. 32
No. 4, pp. 232-244.

BSC adoption

1003

MD
52,5

1004

Beer, M. (1980), Organizational Change and Development: A System Review, Goodyear, Santa
Monica, CA.
Belinda de Frutos, M.A. and San Martn, R. (1998), Analisis factorial confirmatorio de las
dimensiones del compromiso con la organizacion, Psicologica, Vol. 19 No. 3,
pp. 345-366.
Bernard, J.M. and Goodyear, R.K. (2004), Fundamentals of Clinical Supervision, 3rd ed., Allyn &
Bacon, Boston, MA.
Boon, O.K., Veeri, A., Yin, L.K. and Vellapan, L.S. (2006), Relationship of TQM practices and
employees propensity to remain: an empirical case study, The TQM Magazine, Vol. 18
No. 5, pp. 528-541.
Bradley, L.K. and Benson, R. (1999), Beyond self-management: antecedents and consequences of
team empowerment, Academy of Management Journal, Vol. 42 No. 1, pp. 58-74.
Brockner, J., Konovsky, M., Cooper-Schneider, R., Folger, R., Martin, C. and Bies, R.J. (1994),
Interactive effects of procedural justice and outcome negativity on victims and survivors
of job loss, Academy of Management Journal, Vol. 37 No. 2, pp. 397-409.
Brown, S.P., William, L. and Slocum, J.W. (1998), Effects of trait competitiveness and perceived
intraorganizational competition on sales-person goal setting and performance, Journal of
Marketing, Vol. 62, pp. 88-89.
Buchanan, B. (1974), Building organizational commitment: the socialization of managers in
work organizations, Administrative Science Quarterly, Vol. 19 No. 4, pp. 533-346.
Busch, P. (1980), The sales managers bases of social power and influence upon the sales force,
Journal of Marketing, Vol. 44 No. 4, pp. 91-101.
Bush, K. and Spangler, R. (1990), The effects of quality circles on performance and promotions,
Human Relations, Vol. 43, pp. 573-582.
Caldwell, S.D., Herold, D.M. and Fedor, D.B. (2004), Towards and understanding of the relationship
between organizational change, individual differences and changes in person-environment
fit: a cross-level study, Journal of Applied Psychology, Vol. 89 No. 5, pp. 868-882.
Campbell, J., Dunnette, M.D., Lawler, E.E. and Weick, K.E. (1970), Managerial Behavior,
Performance and Effectiveness, McGraw-Hill, New York, NY.
Cassar, V. (1999), Can leader direction and employee participation co-exist? Investigating
interaction effects between participation and favorable work-related attitudes among
Maltese managers, Journal of Managerial Psychology, Vol. 14 No. 7, pp. 57-68.
Choi, S. (2012), Demographic diversity of managers and employee job satisfaction: empirical
analysis of the federal case, Review of Public Personnel Administration, Vol. 33 No. 3,
pp. 275-298.
Coch, L. and French, J.R.P. Jr (1984), Overcome resistance to change, Human Relations, Vol. 1 No. 4,
pp. 512-532.
Cohen, A. (1993), Organizational commitment and turnover: a meta analysis, Academy of
Management Journal, Vol. 36 No. 5, pp. 1140-1157.
Coyle-Shapiro, J. (2002), Changing employee attitudes: the independent effects of TQM & profit
sharing on continuous improvement orientation, The Journal of Applied Behavioral
Science, Vol. 38 No. 1, pp. 55-77.
Dale, B.G. (1999), TQM: an overview, in Dale, B.G. (Ed.), Managing Quality, 3rd ed.,
Blackwell-Business, Oxford, pp. 3-33.
Delini, M.F. and Hulse-Killacky, D. (2005), The relationship of supervisory styles to satisfaction
with supervision and the perceived self-efficacy of masters-level counseling students,
Counselor Education and Supervision, Vol. 44 No. 4, pp. 293-304.

Fedor, D.B., Cadwell, S. and Herold, D.M. (2006), The effects of organizational changes on employee
commitment: a multilevel investigation, Personnel Psychology, Vol. 59 No. 1, pp. 1-29.
Flaherty, K.E. and Pappas, J.M. (2000), The role of trust in salesperson-sales manager,
relationships, The Journal of Personal Selling & Sales Management, Vol. 20 No. 4,
pp. 271-278.
Ford, J.K., Weissbein, D.A. and Plamondon, K.E. (2003), Distinguishing organizational form
strategy commitment: linking officers commitment to community policing to job behaviors
and satisfaction, Justice Quarterly, Vol. 20 No. 1, pp. 159-185.
Forehand, G.A. and Gilmer, B. (1964), Environmental variation in studies of organizational
behavior, Psychological Bulletin, Vol. 62 No. 6, pp. 361-382.
Forstenlechner, Lettice, F. and Bourne, M. (2009), Knowledge pays: evidence from a law firm,
Journal of Knowledge Management, Vol. 13 No. 1, pp. 56-68.
Gardner, D. and Carlopio, J. (1996), Employee affective reactions to organizational quality
efforts, International Journal of Quality Science, Vol. 1 No. 3, pp. 39-49.
Garg, S., Vrat, P. and Kanda, A. (2002), Trade-offs between multiskilling and inventory in
assembly line operations under demand variability, International Journal of Operations
and Production Management, Vol. 22 No. 5, pp. 565-583.
Goodyear, R.K. and Bernard, J.M. (1998), Clinical supervision: lessons from the literature,
Counselor Education and Supervision, Vol. 38 No. 1, pp. 6-22.
Guimaraes, T. (1996), TQMs impact on employee attitude, The TQM Magazine, Vol. 8 No. 5,
pp. 20-25.
Guzzo, R.A., Yost, P.R., Campbell, R.J. and Shea, G.P. (1993), Potency in groups: articulating a
construct, British Journal of Social Psychology, Vol. 32 No. 1, pp. 87-106.
Hackman, J.R. and Oldham, G.R. (1974), The job diagnosis survey: an instrument for the
diagnosis of jobs and the evaluation of job redesign projects, Technical Report, No. 4,
Department of administrative science, Yale University, New Haven.
Hardy, C. and Leiba-OSullivan, S. (1998), The power behind empowerment: implications for
research and practice, Human Relations, Vol. 51 No. 4, pp. 451-483.
Herscovitch, L. and Meyer, J.P. (2002), Commitment to organizational change: extension of a
three-component model, Journal of Applied Psychology, Vol. 87 No. 3, pp. 474-487.
Huan, X. (2012), Helplessness of empowerment: the joint effect of participative leadership and
controllability attributional style on empowerment and performance, Human Relations,
Vol. 65 No. 3, pp. 313-334.
Hurtado-Gonzalez, J.M., Calderon-Molina, M.A. and Galan-Gonzalez, J.L. (2012), The alignment of
managers mental models with the balanced scorecard strategy map, Total Quality
Management & Business Excellence, Vol. 23 Nos 5-6, pp. 613-628.
Judge, T.A., Thoresen, C.J., Pucik, V. and Welbourne, TM. (1999), Managerial coping with
organizational change: a dispositional perspective, Journal of Applied Psychology, Vol. 84
No. 1, pp. 107-122.
Jun, M., Cai, S. and Shin, H. (2006), TQM practice in maquiladora: antecedents of
employee satisfaction and loyalty, Journal of Operations Management, Vol. 24 No. 6,
pp. 791-812.
Kanungo, R. (1982), Measurement of job and work involvement, Journal of Applied Psychology,
Vol. 67 No. 3, pp. 341-349.
Kaplan, R.S. and Norton, D.P. (1996), Linking the balanced scorecard to strategy, California
Management Review, Vol. 39 No. 1, pp. 53-79.
Karia, N. (1999), The impact of TQM practice on employees work-related attitudes,
unpublished MBA research report, University Science Malaysia, Selangor Darul Ehsan.

BSC adoption

1005

MD
52,5

1006

Karia, N. and Ahmad, Z.A. (2000), Quality practices that pay: empowerment and teamwork,
Malaysian Management Review, Vol. 35 No. 2, pp. 66-76.
Karia, N. and Asaari, M.H.A.H. (2006), The effects of total quality management practices on
employees work-related attitudes, The TQM Magazine, Vol. 18 No. 1, pp. 30-43.
Kivimaki, M., Maki, E., Lindstrom, K., Alanko, A., Seitsonen, S. and Jarvinen, K. (1997),
Does the implementation of total quality management (TQM) change the wellbeing and
work-related attitudes of health care personnel? Study of a TQM prize-winning surgical
clinic, Journal of Organizational Change Management, Vol. 10 No. 6, pp. 456-470.
Kozlowski, S.W.J. and Doherty, M.L. (1989), Integration of climate and leadership: examination
of a neglected issue, Journal of Applied Psychology, Vol. 74, pp. 546-553.
Kunc, M.H. (2008), Using systems thinking to enhance the value of strategy maps, Management
Decision, Vol. 46 No. 5, pp. 761-778.
Lam, S.K. (1995), The impact of total quality management on front-line supervisors and their
work, Total Quality Management, Vol. 6 No. 1, pp. 45-50.
Lam, S.K. (1996), Total quality management and its impact on middle managers and front-line
workers, Journal of Management Development, Vol. 15 No. 7, pp. 37-46.
Lau, C.M. and Tan, S.L.C. (2003), The effects of participation and job-relevant information on the
relationship between evaluative style and job satisfaction, Review of Quantitative Finance
and Accounting, Vol. 21 No. 8, pp. 17-34.
Lawler, E.E. III (1986), High-Involvement Management: Participative Strategies for Improving
Organizational Performance, Jossey-Bass, San Francisco, CA.
Lawler, E.E. III (1992), The Ultimate Advantage: Creating the High Involvement Organization,
Jossey-Bass, San Francisco, CA.
Lawler, E.E. III (1993), Power and the emergence of commitment behavior in negotiated
exchange, American Sociological Review, Vol. 58 No. 4, pp. 465-481.
Lawler, E.E. (1994), Total quality management and employee involvement: are they compatible?,
Academy of Management Executive, Vol. 8 No. 1, pp. 68-76.
Lawler, E.E. III (1996), The Ground Up: Six Principles for Building the New Logic Corporation,
Jossey-Bass, San Francisco, CA.
Lawler, E.E. III, Mohrman, S. and Ledford, G. (1992), Employee Involvement and Total
Quality Management: Practices and Results in Fortune 1000 Corporations, Jossey-Bass,
San Francisco, CA.
Ledford, G.E. and Lawler, E.E. (1994), Research employee participation: beating a dead horse?,
Academy of Management Review, Vol. 19, pp. 633-363.
Ledford, G.E. Jr, Mohrman, S.A., Mohrman, A.M. and Lawler, E.E. (1990), The Phenomenon of
Large Scale Organizational Change, Jossey-Bass, San Francisco, CA.
Lee, J. (2005), Effects of leadership and leader-member exchange on commitment, Leadership &
Organization Development Journal, Vol. 26 Nos 7/8, pp. 655-673.
Lodahl, T. and Kejner, M. (1965), The definition and measurement of job involvement, Journal
of Applied Psychology, Vol. 49 No. 1, pp. 24-33.
Luthans, B.C. (1996), A longitudinal study of the impact of TQM and downsizing on a health
care organization, PhD thesis, The University of Nebraska Lincoln, Lincoln, NE.
Manz, C.C. and Sims, H.P. Jr (1987), Leading workers to lead themselves: the external
leadership of selfmanaging work teams, Administrative Science Quarterly, Vol. 32,
pp. 106-128.
Marks, M.L., Mirvin, P.H., Hackett, E.J. and Grady, J.F. Jr (1986), Employee participation in a
quality circle program: impact on quality of work life, productivity and absenteeism,
Journal of Applied Psychology, Vol. 71, pp. 61-69.

Mathieu, J.E. and Zajac, D.M. (1990), A review and meta analysis of the antecedents, correlates
and consequences of organizational commitment, Psychological Bulletin, Vol. 108 No. 2,
pp. 171-194.
Meyer, J.P. and Allen, N.J. (1991), A three-component conceptualization of organizational
commitment, Human Resource Management Review, Vol. 1 No. 1, pp. 61-98.
Meyer, J.P., Stanley, D.J., Herscovitch, L. and Topolnytsky, L. (2002), Affective, continuance, and
normative commitment to the organization: a meta-analysis of antecedents, correlates,
and consequences, Journal of Vocational Behavior, Vol. 61 No. 1, pp. 20-52.
Morrow, P.C. (1983), Concept redundancy in organizational research: the case of work
commitment, Academy of Management Review, Vol. 8 No. 3, pp. 486-500.
Morrow, P.C. (1997), The measurement of TQM principles and work-related outcomes, Journal
of organizational Behaviors, Vol. 18, pp. 363-396.
Mowday, R.T., Porter, L.W. and Steers, R.M. (1982), Employee-organization Linkages: The Psychology
of Commitment, Absenteeism and Turnover, Academy Press, New York, NY.
Mowday, R.T., Steers, R.M. and Porter, L.W. (1979), The measurement of organizational
commitment, Journal of Vocational Behavior, Vol. 14 No. 2, pp. 224-247.
Nonaka, I. (1991), The knowledge creating company, Harvard Business Review, Vol. 69, pp. 96-104.
Novelli, L. Jr, Kirkman, B.L. and Shapiro, D.L. (1995), Effective implementation of organizational
change: an organizational justice perspective, In Cooper, C.L and Rousseau (Eds), Trends
in Organizational Behavior, Wiley, New York, NY, Vol. 2, pp. 15-36.
Oakland, J.S. and Oakland, S. (2001), Current people management activities in worldclass
organizations, Total Quality Management, Vol. 12 No. 6, pp. 773-788.
Ooi, K.B., Arumugam, V., Safa, M.S. and Bakar, N.A. (2007a), HRM and TQM: association with
job involvement, Personnel Review, Vol. 36 No. 6, pp. 939-962.
Ooi, K.B., Arumugam, V., Teh, P.L. and Chong, A.Y.L. (2008), TQM practices and its association
with production workers, Industrial Management & Data Systems, Vol. 108 No. 7,
pp. 909-927.
Ooi, K.B., Bakar, N.A., Arumugam, V., Vellapan, L. and Loke, K.Y. (2007b), Does TQM influence
employees job satisfaction? An empirical case analysis, International Journal of Quality
& Reliability Management, Vol. 24 No. 1, pp. 62-77.
OReilly, C.A. III and Chatman, J.A. (1986), Organizational commitment and psychological
attachment: the effects of compliance, identification and internalization on prosocial
behavior, Journal of Applied Psychology, Vol. 71, pp. 492-499.
Ortega-Parra, A. and Sastre-Castillo, M.A. (2013), Impact of perceived corporate culture on
organizational commitment, Management Decision, Vol. 51 No. 5, pp. 1071-1083.
Osland, A. (1997), Impact of total quality attitude management and training and work context
on attitude supervisor, International Journal of Organizational Analysis, Vol. 5 No. 3,
pp. 291-301.
Pasewark, W.R. and Strawser, J.R. (1996), The determinants and outcomes associated with job
insecurity in a professional accounting environment, Behavioral Research in Accounting,
Vol. 8, pp. 91-113.
Penney, L. and Spector, R. (2005), Job stress, incivility, and counterproductive work behavior
(CiWB): the moderating role of negative affectivity, Journal of Organizational Behavior,
Vol. 26 No. 7, pp. 777-796.
Poister, T.H. and Harris, R.H. (1997), The impact of TQM on highway maintenance: benefit/cost
implications, Public Administration Review, Vol. 57 No. 4, pp. 294-302.
Prahalad, C.K. and Hamel, G. (1990), The core competence of the corporation, Harvard Business
Review, Vol. 68 No. 3, pp. 79-91.

BSC adoption

1007

MD
52,5

1008

Reichers, A.E. (1985), A review and reconceptualization of organizational commitment,

Academy of Management Review, Vol. 10 No. 3, pp. 465-476.
Rigby, D. and Bilodeau, B. (2011), Management Tools and Trends 2011, Bain & Company, Boston,
Massachusetts, available at: www.bain.com/Images/BAIN_BRIEF_Management_Tools.pdf
(accessed July 5, 2012).
Rusbult, C.E. and Farrell, D. (1983), A longitudinal test of the investment model: the
impact of job satisfaction, job commitment, and turnover of variations in reward,
costs, alternatives and investments, Journal of Applied Psychology, Vol. 68 No. 3,
pp. 429-438.
Rusbult, C.E., Farrell, D., Rogers, C.I. and Mainous, A. (1988), Impact of exchange variables on
exit, voice, loyalty, and neglect: an integrative model of responses to declining job
satisfaction, Academy of Management Journal, Vol. 31 No. 3, pp. 599-627.
Sawyer, J.E. (1992), Goal and process clarity: specification of multiple constructs of role
ambiguity and a structural equation model of their antecedents and consequences,
Journal of Applied Psychology, Vol. 77 No. 2, pp. 130-142.
Saylor, W., Gilman, G. and Camp, D. (1996), Prison Social Survey: Reliability and Validity of Work
Environment Constructs, Office of Research and Evaluation, Federal Bureau of Prison.
Schneider, B. and Reichers, A.E. (1983), On the etiology of climates, Personnel Psychology,
Vol. 36 No. 1, pp. 19-39.
Scholl, R.V. (1981), Differentiating commitment from expectancy as a motivating force,
Academy of Management Review, Vol. 6 No. 4, pp. 589-599.
Spector, P.E. (1997), Job Satisfaction: Application, Assessment, Causes, and Consequences, Sage
Publications Inc., Thousand Oaks, CA.
Spector, P.E. (2002), Employee control and occupational stress, American Psychological Society,
Vol. 11 No. 1, pp. 153-156.
Spreitzer, G.M., Kizilos, M.A. and Nason, S.W. (1997), A dimensional analysis of the relationship
between psychological empowerment and effectiveness, satisfaction and strain, Journal
of Management, Vol. 23 No. 5, pp. 679-704.
Staw, B. (1984), Organizational behavior: a review and reformation of the fields outcome
variables, Annual Review of Psychology, Vol. 35, pp. 627-666.
Steel, R.P. and Lloyd, R.F. (1988), Cognitive, affective and behavioral outcomes of participation
in quality circles: conceptual and empirical findings, The Journal of Applied Behavioral
Science, Vol. 24 No. 1, pp. 1-17.
Steers, R.M. (1977), Antecedents and outcomes of organizational commitment, Administrative
Science Quarterly, Vol. 22 No. 1, pp. 46-56.
Tan, H.H. and Tan, C.S.F. (2000), Toward the differentiation of trust in supervisor and
trust in organization, Genetic, Social and General Psychology Monographs, Vol. 126 No. 2,
pp. 241-260.
Tepper, B.J. (2000), Consequences of abusive supervision, Academy of Management Journal,
Vol. 43 No. 2, pp. 298-319.
Thompson, K.R. and Mathys, N.J. (2008), The aligned balanced scorecard: an improved
tool for building high performance organizations, Organizational Dynamics, Vol. 37 No. 4,
pp. 378-393.
Thompson, K.R. and Mathys, N.J.S. (2013), Its time to add the employee dimension to the
balanced scorecard, Organizational Dynamics, Vol. 42 No. 2, pp. 135-144.
Tracy, J.B. and Hinkin, T.R. (1994), Transformational leaders in the hospitality industry
Journal of Cornell Hotel and Restaurant Administration Quarterly, Vol. 35 No. 2,
pp. 18-24.

Tymon, W.G. (1988), An empirical investigation of a cognitive model of empowerment,

unpublished doctoral dissertation, Temple University, Philadelphia, PA.

BSC adoption

Ulrich, D. (1993), Human resource planning: an architecture for competitiveness, working

paper, School of Business, University of Michigan, Ann Arbor, MI.
Ulrich, D. and Lake, D. (1990), Organizational Capability: Competing from the Inside/Out, Willey,
New York, NY.
Utley, D.R., Wesbrook, J. and Turner, S. (1997), The relationship between Herzbergs two-factors
theory and quality improvement implementation, Engineering Management Journal,
Vol. 9 No. 3, pp. 5-13.
Vandenberg, R.J., Richardson, H.A. and Eastman, L.J. (1999), The impact of high involvement
work processes on organizational effectiveness, Group and Organization Management,
Vol 24 No. 3, pp. 300-339.
Wanous, J.P., Reichers, A.E. and Austin, J.T. (2000), Cynicism about organizational change:
measuring antecedents and correlates, Group and Organizational Management, Vol. 25
No. 2, pp 132-153.
Wick, C. (1993), The Learning Edge: How Smart Managers and Smart Companies Stay Ahead,
McGraw Hill, New York, NY.
Wiener, Y. (1982), Commitment in organizations: a normative view, Academy of Management
Review, Vol. 7 No. 3, pp. 418-428.
Williams, G. (2002), Whale watching, Entrepreneur, Vol. 32.
Yi-Feng, Y. and Islam, M. (2012), The influence of transformational leadership on job satisfaction,
Journal of Accounting & Organizational Change, Vol. 8 No. 3, pp. 386-402.
Yusof, A.B.A. and Juhary, A. (2000), Managing culture in organization, Malaysian Management
Journal, Vol. 35 No. 2, pp. 60-65.
Further reading
De Frutos, B., Ruiz, M.A. and San Martn, R. (1998), Analisis factorial confirmatorio de las
dimensiones del compromiso con la organizacion, Revista Psicologica, Vol. 19 No. 19,
pp. 345-366.
Hsi-An, S., Chiang, Y.-H. and Chen, T.-J. (2012), Transformational leadership, trusting climate,
and knowledge-exchange behaviors in Taiwan, The International Journal of Human
Resource Management, Vol. 23 No. 6, pp. 1057-1073.
Meander, J.P. and Allen, N.J. (1991), A three-component conceptualization of organizational
commitment, Human Resource Management Review, Vol. 1, pp. 61-98.
Meander, J.P., Stanley, D.J., Herscovitch, L. and Topolaytskand, L. (2002), Affective, continuance,
and normative commitment to the organization: a meta-analysis of antecedents, correlates,
and consequences, Journal of Vocational Behavior, Vol. 61, pp. 20-52.
Tracand, J.B. and Hinkin, T.R. (1994), Transformational leaders in the hospitality industry,
Journal of Cornell Hotel and Restaurant Administration Quarterly, Vol. 35 No. 2,
pp. 18-24.
About the authors
ngel Caldero n Molina is an Associate Director at TATUM, a Spanish consultancy
Dr Miguel A
firm, and an Assistant Professor at the Pablo de Olavide University at Seville (Spain), as well as
ESIC (Seville). As an expert on BSC, he has participated in many executive programs for
companies and institutions and has served as consultant on strategy (BSC) for a variety of
groups and organizations.

1009

MD
52,5

1010

Dr Jose Manuel Hurtado Gonzalez is an Associate Professor of Strategic Management at the

Pablo de Olavide University at Seville (Spain). His research has appeared in the Total Quality
Management & Business Excellence, Technovation, etc.
Dr Beatriz Palacios Florencio is an Associate Professor of Marketing at the Pablo de Olavide
University at Seville (Spain). His main research is corporate social responsibility and tourism.
Dr Beatriz Palacios Florencio is the corresponding author and can be contacted at: bpalacios@upo.es
Jose Luis Galan Gonzalez is a Professor of Strategic Management. His main research and
teaching interests are in the areas of strategic management, corporate innovation, technology
management, resource-based view and dynamic capabilities. He has published over 30 journal
articles (SMJ, JMS, etc.) on these and related topics, and he is author and coauthor of several
scholarly books.

To purchase reprints of this article please e-mail: reprints@emeraldinsight.com

Or visit our web site for further details: www.emeraldinsight.com/reprints

Reproduced with permission of the copyright owner. Further reproduction prohibited without
permission.