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Strategy definition and performance monitoring within Belgian SMEs: the adaptation of the Balanced Scorecard Strategy map

Bouvry, Clément
(2021)

Files

Bouvry_70891900_2021.pdf
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Details

Supervisors
Janssen, Frank
Faculty
Louvain School of Management
Degree label
Master [120] : ingénieur de gestion, à finalité spécialisée
Abstract
This thesis focuses on strategy definition and performance monitoring of Belgian SMEs and adapting the Balanced Scorecard Strategy map to their requirements. The literature is, until now, not consistent enough regarding the definition and the implementation of these two themes within SMEs. Moreover, this gap in the literature is even more pronounced for Belgian SMEs. The Balanced Scorecard Strategy map is a strategy and performance monitoring tool that will celebrate its 30th anniversary next year. Its success is due to its implementation in large companies, but what is the situation in SMEs? There is limited literature on this subject. The objective of this thesis is to answer this question and also to provide suggestions for improving and adapting the tool to make it as relevant as possible to the target entities. An updated version of the tool will be proposed in order to meet the specific needs of SMEs as well as the needs of their environment, which has significantly evolved over time. Beyond the contribution to the literature to answer an underdeveloped topic, the objective is to provide a tool that will be adaptable to modern SMEs and help these companies in their strategic definition and the monitoring of their performance.