Abstract

The balanced scorecard (BSC) currently belongs among the most popular tools for managing strategy implementation and improving the quality of data that managers use for making their strategic decisions. There were several studies showing the success of this method. These were carried out in the developed countries such as the USA, the UK, or Germany. This article compares the results of these studies with the results of our survey, which was done among two hundred companies based in the emerging market of the Czech Republic. The analysis of variance in responses showed that the managers from the companies with implemented BSC assessed the quality of the information higher than their counterparts in the companies without BSC. Finally, the structure of the responses was studied from many perspectives (the size of the company, the industry, the ownership structure, and other control variables). The important differences are highlighted in the conclusion. This article is a part of the solution of the project no. 402/09/2057 “Measurement and Management of the Intangible Assets Impact on Enterprise Performance” financed by the Czech Science Foundation.