Misplaced Pages

#586413

69-468: The school opened for the 1976-1977 academic year following the consolidation of Wheeling, Triadelphia, Warwood and West Liberty high schools. In Wheeling Park's 2017-2018 Balanced Scorecard report conducted by the West Virginia Department of Education , the school received positive marks for its graduation rate but received negative marks for its academic performance due to its failure to meet

138-415: A "four perspective" approach to identify what measures to use to track the implementation of strategy. The original four "perspectives" proposed were: The idea was that managers used these perspective headings to prompt the selection of a small number of measures that informed on that aspect of the organization's strategic performance. The perspective headings show that Kaplan and Norton were thinking about

207-466: A "third generation" design method for balanced scorecards. Design methods for balanced scorecards continue to evolve and adapt to reflect the deficiencies in the currently used methods, and the particular needs of communities of interest (e.g. NGOs and government departments have found the third generation methods embedded in results-based management more useful than first or second generation design methods). Third generation balanced scorecards improved

276-399: A 1992 article. Although Kaplan and Norton's article was not the only paper on the topic published in early 1992, it was a popular success, and was quickly followed by a second in 1993. In 1996, the two authors published The Balanced Scorecard . These articles and the first book spread knowledge of the concept of balanced scorecards, leading to Kaplan and Norton being seen as the creators of

345-820: A 3D printer. This department also has the auto-mechanics shop, collision repair, welding, machine tool technology, building construction, and power equipment systems classes. There are two theaters at Wheeling Park High school: the Phyllis A. Beneke Theatre and the JB Chambers Performing Arts Center. The music department has a piano lab and three rehearsal rooms. Wheeling Park is home to bands, choral ensembles, orchestral groups, and bluegrass bands. Its concert band has achieved 36 consecutive "superior" ratings at Region 1 Band Festival + 9 academic achievement awards statewide. Wheeling Park's music department and many other Ohio County Schools' music departments perform at

414-472: A book published the year before by Olve et al. in Scandinavia ) on the value of visually documenting the links between measures by proposing the "Strategic Linkage Model" or strategy map . As the title of Kaplan and Norton's second book highlights, even by 2000 the focus of attention among thought-leaders was moving from the design of balanced scorecards themselves, towards the use of the balanced scorecard as

483-402: A few strategic objectives within each of the perspectives, and then define the cause-effect chain among these objectives by drawing links between them to create a "strategic linkage model". A balanced scorecard of strategic performance measures is then derived directly by selecting one or two measures for each strategic objective. This type of approach provides greater contextual justification for

552-401: A focal point within a more comprehensive strategic management system. Subsequent writing on the balanced scorecard by Kaplan & Norton has focused on its uses, rather than its design (e.g. The Execution Premium in 2008, "Intelligent Design of Inclusive Growth Strategies" in 2019 ); many others also continue to refine the device itself (e.g. Abernethy et al. ). The characteristic feature of

621-466: A lower level) the use of individual reporters is problematic. Where these conditions apply, organizations use balanced scorecard reporting software to automate the production and distribution of these reports. Strategy implementation Strategy implementation is the activities within a workplace or organisation designed to manage the activities associated with the delivery of a strategic plan. There are several definitions, most of which relate to

690-432: A measure whether it be an action plan with milestones or a metric (Owen, 1982). These small number of high-level measures with associated targets will track the implementation activities being undertaken and their consequences . Monitoring these measures will help the organisation members in controlling that the strategy is being implemented successfully and if not in making them take decisions that will allow them to achieve

759-477: A number of perspectives in a similar way to the balanced scorecard. Balanced scorecards have been implemented by government agencies, military units, business units and corporations as a whole, non-profit organizations, and schools. The balanced scorecard has been widely adopted, and consistently has been found to be the most popular performance management framework in a widely respected annual survey (e.g. see results from 2003 and 2013 ). Theorists have argued from

SECTION 10

#1732891799587

828-424: A recognition that different but equivalent headings would yield alternative sets of measures, and this represents the major design challenge faced with this type of balanced scorecard design: justifying the choice of measures made. "Of all the measures you could have chosen, why did you choose these?" These issues contribute to dis-satisfaction with early balanced scorecard designs, since if users are not confident that

897-400: A result trigger improved performance within the part of the organization they lead. The original thinking behind a balanced scorecard was for it to be focused on information relating to the implementation of a strategy, and over time there has been a blurring of the boundaries between conventional strategic planning and control activities and those required to design a balanced scorecard. This

966-455: A sense of direction and pace setting for the implementation effort (Reid, 1989) The pace of the strategy implementation can affect its success: Monitoring or evaluation should begin early on in order to cut an errant strategy before losses or negative impacts become too costly or damaging. As mentioned in the Strategy translation, each short-term operating objectives needs to be associated with

1035-701: A single intervention (such as introducing a balanced scorecard). However, such studies as have been done have typically found Balanced Scorecard to be useful. Consideration has been given to the effect of organization size on balanced scorecard effectiveness: The balanced scorecard by definition is not a complex thing – typically no more than about 20 measures spread across a mix of financial and non-financial topics, and easily reported manually (on paper, or using simple office software). The processes of collecting, reporting, and distributing balanced scorecard information can be labor-intensive and prone to procedural problems (for example, getting all relevant people to return

1104-446: A strategy (e.g. Hrebiniak and Joyce, 1984; Reed and Buckley, 1988; Wheelen and Hunger, 1992 ). Strategy implementation requires the following activities to be undertaken: The purpose of articulating the strategy is to translate the strategy into a form where managers and stakeholders agree consensually on what needs to be achieved The strategy articulation will describe the strategic outcomes to be achieved, preferably expressed in

1173-465: A wider range of organizational types) and more effective (as design methods have evolved to make them easier to design, and use). Since the balanced scorecard was popularized in the early 1990s, a large number of alternatives to the original 'four box' balanced scorecard promoted by Kaplan and Norton in their various articles and books have emerged. Most have very limited application, and are typically proposed either by academics as vehicles for expanding

1242-426: Is 860 feet long and 550 feet wide for a total of 473,000 square feet. There are three floors of masonry block insulation with brick veneer. Additional education wings added in 1984 on both ends of the building comprise 7750 square feet. There are four lighted tennis courts, an eight-lane track and adjoining baseball, softball, football and soccer fields which complete the entire 52-acre complex. The Media Center comprises

1311-424: Is determined (i.e., the design processes used to select the content) that most differentiates the various versions of the tool in circulation. The balanced scorecard indirectly also provides a useful insight into an organization's strategy – by requiring general strategic statements (e.g. mission, vision) to be precipitated into more specific/tangible forms. The first versions of Kaplan and Norton's interpretation of

1380-469: Is illustrated by the four steps required to design a balanced scorecard included in Kaplan & Norton's writing on the subject in the late 1990s: These steps go beyond the simple task of identifying a small number of financial and non-financial measures, but illustrate the requirement for whatever design process is used to fit within broader thinking about how the resulting balanced scorecard will integrate with

1449-451: Is not particularly suited to it. Design of a balanced scorecard is about the identification of a small number of financial and non-financial measures and attaching targets to them, so that when they are reviewed it is possible to determine whether current performance 'meets expectations'. By alerting managers to areas where performance deviates from expectations, they can be encouraged to focus their attention on these areas, and hopefully as

SECTION 20

#1732891799587

1518-401: Is now recognised as a "First Generation" balanced scorecard design. In 1990, Schneiderman participated in an unrelated research study led by Robert S. Kaplan in conjunction with US management consultancy Nolan-Norton, and during this study described his work on performance measurement. Subsequently, Kaplan and David P. Norton included anonymous details of this balanced scorecard design in

1587-585: Is to assign responsibilities (Owen, 1982) across the organisations members, not only as to engage them but also to monitor and control that each of the operating objectives is being taken care of. Therefore, to achieve strategic objectives, the short-term operating objectives need to be measurable. Performance appraisal and measurement of strategic progress simply cannot function without the existence of these critical metrics or measurable performance criteria. Progress measurement points or ‘milestones’ should be established (Owen, 1982). In addition, goal setting provides

1656-407: Is to make sure that people understand what is they need to do and why. In other words, the business strategy must be translated into a set of clear short-term operating objectives (activities and outcomes) in order to execute the strategy. Key issues, elements, and needs of strategy must be translated into objectives, action plans, and “scorecards” and this translation is an integral and vital part of

1725-433: The "second generation" design approach described above was that the plotting of causal links amongst twenty or so medium-term strategic goals was still a relatively abstract activity. In practice it ignored the fact that opportunities to intervene to influence strategic goals are (and need to be) anchored in current and real management activity. Secondly, the need to "roll forward" and test the impact of these goals necessitated

1794-401: The 3rd Generation Balanced Scorecard design approach. The balanced scorecard is also linked to quality management tools and activities. Although there are clear areas of cross-over and association, the two sets of tools are complementary rather than duplicative. The balanced scorecard is also used to support the payments of incentives, even though it was not designed for this purpose and

1863-638: The ACME (Articulate, Communicate, Monitor and Engage) framework. can be practical and useful to successfully implement a strategy. Strategy implementations obstacles have long been studied (e.g.: Kotter and Schlesinger, 1979; Alexander, 1985). Several studies have identified a number of different implementation obstacles. These obstacles can be grouped into several categories, including leadership, time available, communication and perceptions, reluctance to change, behavioural diagnosis, peoples' skills, participation, organisational culture and climate, structure, magnitude of

1932-530: The Balanced Scorecard concept, and to provide case study and validation information for the various design generations. There are relatively few reliable assessments of the effectiveness of the approaches embodied in the balanced scorecard, but some studies demonstrate a link between the use of balanced scorecards and better decision making or improved financial performance of companies. Broadcast surveys of usage have difficulties in this respect, due to

2001-790: The JB Performing Arts Center, commonly referred to as the "PAC," a 12 million dollar investment from Ohio County Schools, seating 1200 in a gallery style theater, having opened in 2012. Wheeling Park is also the home of the award-winning Wheeling Park High School Speech and Debate Team, which in 2024 won its 44th state championship in Morgantown, WV . Boys: soccer, football, basketball, baseball, softball, golf, lacrosse, hockey, wrestling, cross country, track, and swimming. Girls: soccer, football, basketball, softball, golf, lacrosse, hockey, wrestling, cross country, track, swimming, volleyball, cheering, and competitive dancing. Listed below are

2070-571: The Performance Driver model of Olve, Roy & Wetter (first published in Swedish, 1997; English translation, 1999, ) constitute the 2nd Generation of Balanced Scorecard designs; and designs that augment the strategy map / strategic linkage model with a separate document describing the long-term outcomes sought from the strategy (the "destination statement" idea) comprise the 3rd generation balanced scorecard design. Variants that feature adaptations of

2139-965: The State's standards for academic performance. For this period, Wheeling Park received the lowest possible grade, Does Not Meet Standard , for its academic performance in mathematics and a Partially Meets Standard grade for its academic performance in English language arts. Wheeling Park offers 19 Advanced Placement courses: Biology, Calculus AB, Calculus BC, Environmental Science, English Language, English Literature, Geography, Physics B, Physics C, Political Science, U.S. History, World History, Statistics, Chemistry, Psychology, Music Theory, Spanish, Seminar, and Research. Wheeling Park students may also take courses for college credit through West Liberty University and West Virginia Northern Community College . The Career and Technical Department houses several labs for engineering, graphic design, and computer electronics; including

Wheeling Park High School - Misplaced Pages Continue

2208-485: The appropriate strategic activity and outcome objectives which if achieved would deliver it. Measures and targets could then be selected to track the achievement of these objectives. Design methods that incorporate a Destination Statement or equivalent (e.g. the results-based management method proposed by the UN in 2002) represent a tangibly different design approach to those that went before and so have been proposed as representing

2277-421: The balanced scorecard and its derivatives is the presentation of a mixture of financial and non-financial measures each compared to a 'target' value within a single concise report. The report is not meant to be a replacement for traditional financial or operational reports but a succinct summary that captures the information most relevant to those reading it. It is the method by which this 'most relevant' information

2346-925: The balanced scorecard asserted that relevance should derive from the corporate strategy , and proposed design methods that focused on choosing measures and targets associated with the main activities required to implement the strategy. As the initial audience for this were the readers of the Harvard Business Review , the proposal was translated into a form that made sense to a typical reader of that journal – managers of US commercial businesses. Accordingly, initial designs were encouraged to measure three categories of non-financial measure in addition to financial outputs – those of "customer," "internal business processes" and "learning and growth." These categories were not so relevant to public sector or non-profit organizations, or units within complex organizations (which might have high degrees of internal specialization), and much of

2415-478: The balanced scorecard concept, and so the paper refers to these distinct types as "generations". Broadly, the original 'measures in four boxes' type design (as initially proposed by Kaplan & Norton ) constitutes the 1st generation balanced scorecard design; balanced scorecard designs that include a 'strategy map' or 'strategic linkage model' (e.g. the Performance Prism, later Kaplan & Norton designs, and

2484-442: The balanced scorecard is also used by individuals to track personal performance; only 17% of respondents in the survey reported using balanced scorecards in this way. However it is clear from the same survey that a larger proportion (about 30%) use corporate balanced scorecard elements to inform personal goal setting and incentive calculations. The critical characteristics that define a balanced scorecard are: The balanced scorecard

2553-486: The choice of data is consistent with the ability of the observer to intervene. Organizations have used systems consisting of a mix of financial and non-financial measures to track progress for quite some time. One such system, the Analog Devices Balanced Scorecard, was created by Art Schneiderman in 1987 at Analog Devices , a mid-sized semi-conductor company. Schneiderman's design was similar to what

2622-463: The concept. While the "corporate scorecard" terminology was coined by Schneiderman, the roots of performance management as an activity run deep in management literature and practice. Management historians such as Alfred Chandler suggest the origins of performance management can be seen in the emergence of the complex organization – most notably during the 19th Century in the USA. Other influences may include

2691-425: The consequences arising from these actions. The term 'balanced scorecard' primarily refers to a performance management report used by a management team, and typically focused on managing the implementation of a strategy or operational activities. In a 2020 survey 88% of respondents reported using the balanced scorecard for strategy implementation management, and 63% for operational management. Although less common,

2760-482: The dialogue beyond the financial bottom line – e.g. Brignall (2002) or consultants as an attempt at differentiation to promote sales of books and / or consultancy (e.g. Neely et al. (2002), Bourne (2002), Niven (2002) ). Many of the structural variations proposed are broadly similar, and a research paper published in 2004 attempted to identify a pattern in these alternatives – noting three distinct types of variation. The variations appeared to be part of an evolution of

2829-404: The earliest days of discussion of balanced scorecard usage that much of the benefit of it comes from the design process itself. Indeed, it is argued that many failures in the early days of the balanced scorecard could be attributed to this problem, in that early balanced scorecards were often designed remotely by consultants – it is suggested that because they were not being involved in the design

Wheeling Park High School - Misplaced Pages Continue

2898-435: The early literature on balanced scorecard focused on suggestions of alternative 'perspectives' that might have more relevance to these groups (e.g. Butler et al. (1997), Ahn (2001), Elefalke (2001), Brignall (2002), Irwin (2002), Radnor et al. (2003) ). Modern balanced scorecards have evolved since the initial ideas proposed in the late 1980s and early 1990s and are significantly improved – being both more flexible (to suit

2967-504: The execution process. Developing this set of clear objectives, that relates logically to the strategy and how the organisation plans to compete, is an important aspect of an effective implementation process (Owen, 1982). Having a concrete, detailed and comprehensive implementation plan can have a positive influence on the level of success of an implementation effort. In addition it helps identify what will be required in terms of resources, capabilities and time. Part of this strategy translation

3036-480: The form of quantitative or qualitative goals. This strategy articulation can, for example, be expressed in the form of a Destination Statement. Validating the strategy is an essential part of the implementation (see also Heide et al., 2002; Kotter, 1995; Hambrick, 1981). This validation can be both internal to the organisation or external. In addition, when implementing a strategy, the human aspect also needs to be considered. And an implementation can be done only if

3105-487: The information required by the required date). The simplest mechanism to use is to delegate these activities to an individual, and many balanced scorecards are reported via ad hoc methods based around email, phone calls and office software. In more complex organizations, where there are multiple balanced scorecards to report and/or a need for co-ordination of results between balanced scorecards (for example, if one level of reports relies on information collected and reported at

3174-500: The library, two computer labs, and the Maker Space, which has a 3D printer. The school also houses PC and Mac computer labs. 40°4′7.4″N 80°39′11.9″W  /  40.068722°N 80.653306°W  / 40.068722; -80.653306 Balanced Scorecard A balanced scorecard is a strategy performance management tool – a well-structured report used to keep track of the execution of activities by staff and to monitor

3243-407: The management resulting in a better implementation performance. Implementation evaluation can have a positive influence on future implementation performance, increasing engagement using past successes or based on lessons learned. Strategic implementation is often associated with performance management . Tools such as balanced scorecard and its derivatives such as the performance measurement , or

3312-432: The managers who were intended to use the device did not trust its design (e.g. it measured the wrong things and used inappropriate targets) and so failed to engage with and use the devices. Academic criticism of the balanced scorecard can be broken into three distinct (but overlapping) areas of concern. In response to these concerns there have been many studies seeking to provide (retrospective) academic underpinnings for

3381-447: The measures chosen, and is generally easier for managers to work through. This style of balanced scorecard has been commonly used since 1996 or so: it is significantly different in approach to the methods originally proposed, and so can be thought of as representing the "2nd generation" of design approach adopted for the balanced scorecard since its introduction. In the late 1990s, the design approach had evolved yet again. One problem with

3450-415: The measures within the balanced scorecard are well chosen, they will have less confidence in the information it provides. Although less common, these early-style balanced scorecards are still designed and used today. In short, first generation balanced scorecards are hard to design in a way that builds confidence that they are well designed. Because of this, many are abandoned soon after completion. In

3519-462: The mid-1990s, an improved design method emerged. In the new method, measures are selected based on a set of "strategic objectives" plotted on a "strategic linkage model" or " strategy map ". With this modified approach, the strategic objectives are distributed across the four measurement perspectives, so as to "connect the dots" to form a visual presentation of strategy and measures. In this modified version of balanced scorecard design, managers select

SECTION 50

#1732891799587

3588-463: The most urgently required change initiatives. This kind of validation overlaps with strategy communication activities (see below). Sometimes, especially in non-commercial organisations, it is also necessary to confirm strategic goals with external stakeholders (Hambrick and Cannella, 1989; and Nielsen, 1983): in commercial organisations it is common for the achievement of financial outcomes to be used to guide strategic choices, but this does not diminish

3657-424: The need for validation with other key stakeholders (e.g. regulators, key customers etc.). To be usable, a strategy needs to be translated into a set of actionable operational steps. The concrete and clear strategic objectives should be translated into operational implementation sub-objectives (Reid, 1989), be linked to departmental and individual goals (Kaplan, 1995), and be measurable (Reid, 1989). An essential part

3726-596: The needs of non-divisional commercial organizations in their initial design. These categories were not so relevant to public sector or non-profit organizations, or units within complex organizations (which might have high degrees of internal specialization), and much of the early literature on balanced scorecard focused on suggestions of alternative 'perspectives' that might have more relevance to these groups(e.g. Butler et al. (1997), Ahn (2001), Elefalke (2001), Brignall (2002), Irwin (2002), Flamholtz (2003), Radnor et al. (2003) ). These suggestions were notably triggered by

3795-399: The organisational members are engaged. Validation of the strategy is needed from within the organisation - in particular from members of the organisation with implementation responsibilities. Organisational members must be aware of and support the strategic goals of the firm (Kotter and Schlesinger, 1979). Without this knowledge of the strategy, organisational members will not be able to place

3864-415: The original descriptions of balanced scorecard by Schneiderman, Maisel, or Kaplan & Norton. Kaplan and Norton's first book remains their most popular. The book reflects the earliest incarnations of balanced scorecards – effectively restating the concept as described in the second Harvard Business Review article. Their second book, The Strategy Focused Organization , echoed work by others (particularly

3933-424: The pioneering work of General Electric on performance measurement reporting in the 1950s and the work of French process engineers (who created the tableau de bord – literally, a "dashboard" of performance measures) in the early part of the 20th century. The tool also draws strongly on the ideas of the 'resource based view of the firm' proposed by Edith Penrose . None of these influences is explicitly linked to in

4002-408: The process of managing activities associated with the delivery of a strategic plan such as the following: Other definitions concern the processes by which an organisation identifies and allocates the actions associated with the delivery of a strategic plan such as the following: The term first became well known following the publication in 1984 of "Strategy Implementation," a highly regarded book on

4071-414: The reference to an additional design instrument: a statement of what "strategic success", or the "strategic end-state", looked like (which in turn would be related to the organization's Mission or Vision Statement). This reference point was called a Destination Statement . It was quickly realized that if a Destination Statement was created at the beginning of the design process then it became easier to select

4140-423: The required actions are being carried out, and where these actions are not working as expected, to be able to change the actions as required (Amason 1996). For example, a best practice for strategy implementation monitoring and control is to meet regularly in structured and time-limited sessions (Allio, 2005). As mentioned previously, a slow implementation with small steps usually has a positive influence on engaging

4209-660: The state championships won by Wheeling Park High School. The Wheeling Island Stadium, located on Wheeling Island, is the Patriots home field, while also serving as a location for various Wheeling sports teams to play. Wheeling Park hosts the annual WVSSAC Super 6 Football Championship. Three gymnasiums, a fitness center, a wrestling room, and indoor Olympic-sized pool make up the Physical Education department. The high school building houses physical education, special education, technical education, and regular education. The building

SECTION 60

#1732891799587

4278-431: The strategy being implemented within a broader context and assess its importance. One way the communication can be done, is by cascading down the strategy into the organisation, where the strategic activities and outcomes are broken down into smaller set of change programmes and operational goals specific for each management teams, with the focus to achieve them in the near term - combining critical operational outcomes with

4347-458: The strategy. Strategy control , in turn, provides timely and valid feedback about organisational performance so that change and adaptation become a routine part of the implementation effort. Controls allow for the revision of execution-related factors if desired goals are not being met. To achieve that there needs to be an agreed mechanism of intervention to enable the management to efficiently and effectively engage with their organisation to ensure

4416-399: The structure of the balanced scorecard to suit better a particular viewpoint or agenda are numerous. Examples of the focus of such adaptations include the triple bottom line , decision support, public sector management, and health care management. The performance management elements of the UN's Results Based Management system have strong design and structural similarities to those used in

4485-584: The topic by Lawrence G. Hrebiniak and William F. Joyce, and it is no surprise that definitions from that work appear in both of the lists given above. Strategy implementation thinking has strongly influenced writing and work on the related topic of Strategy execution - a term that has been used to associate strategy implementation with the Balanced Scorecard approach to strategic performance management . Most authors propose specific activities and systems that they think are necessary to effectively implement

4554-409: The utility of second generation of balanced scorecards, giving more relevance and functionality to strategic objectives. The major difference is the incorporation of Destination Statements. Other key components are strategic objectives, strategic linkage model and perspectives, measures and initiatives. In 1997, Kurtzman found that 64 percent of the companies questioned were measuring performance from

4623-417: The wide variations in definition of 'what a balanced scorecard is' (making it hard to work out in a survey if you are comparing like with like). Single organization case studies suffer from the 'lack of a control' issue common to any study of organizational change – what the organization would have achieved if the change had not been made isn't known, so it is difficult to attribute changes observed over time to

4692-416: The wider business management process. Although it helps focus managers' attention on strategic issues and the management of the implementation of strategy, it is important to remember that the balanced scorecard itself has no role in the formation of strategy. In fact, balanced scorecards can co-exist with strategic planning systems and other tools. The first generation of balanced scorecard designs used

4761-441: Was initially proposed as a general purpose performance management system . Subsequently, it was promoted specifically as an approach to strategic performance management. The balanced scorecard has more recently become a key component of structured approaches to corporate strategic management. Two of the ideas that underpin modern balanced scorecard designs concern making it easier to select which data to observe, and ensuring that

#586413