Management of Changes with the Implementation of Balanced Scorecard Concept

Abstract

Purpose: The study aimed to determine the feasibility of using balanced scorecard (BSC) in change management. Methodology/Approach: The study employed theoretical methods of scientific cognition, such as system analysis, synthesis, comparative analysis, and generalisation. Findings: The study demonstrated that the BSC efficiently connects strategic objectives with operational activities, boosting adaptability, resilience, and competitiveness, while mitigating employee resistance and promoting continuous improvement through clear priorities and integrated performance indicators. Research Limitation/Implication: The research is theoretical, restricting the empirical validation of its findings. Future research should integrate case studies and quantitative evaluations to confirm the practical influence of BSC on organisational change processes. Originality/Value of paper: The study illustrates how the BSC aligns strategic objectives with operational activities, enhances adaptability, minimises employee resistance, and promotes continuous improvement and sustainable growth across several sectors.