Abstract
In this paper, the contribution of Balanced Scorecard(BSC) in organizational development is examined, based on four types of organizational development and change process by van de Ven & Poole (1995). When the purpose of using BSC is to realize the strategy, there is the problem that it is not easy to evaluate the outcome by using BSC. Because BSC contributes to the realization in the long term indirectly. Under the basic design philosophy of BSC, organizational development by teleology theory is expected, and organizational members are required to achieve strategic goals. However, achieving the strategic goals is not easy, and even if it is understood that it is important for organizational development to go through the PDCA cycle for realizing the strategy, only unsatisfactory results occur while the strategy itself is changed. Therefore, it is necessary to three-dimensionally check the contribution of BSC to organizational development from more diversified viewpoints.
