The Stra.Tech.Man Scorecard

This article presents the “Stra.Tech.Man approach” (strategy-technology-management synthesis) as basis for creating a Scorecard,” which can be used strategic audit of every socio-economic organization. After reviewing literature on control and audit, study proceeds with critical appraisal Kaplan Norton’s balanced scorecard model theoretical foundations Stra.Tech.Man approach. It composes first conceptual outline Scorecard, function an integrated monitoring tool, exploring describing evolution “physiologies” studied organizations (firms). concludes that formal approach: (a) has been applied mainly to larger more sophisticated organizations, (b) does not offer compound understanding central dimensions strategy, technology, management linked in way financial results, (c) leaves relatively unspecified many aspects firm’s choices, especially strategy articulation, technology selection, implementation, (d) create complete profiles firms’ evolutionary physiologies. In contrast, Scorecard: (i) have prerequisite any pre-existing systematic performance measurement framework organization and, therefore, it is limited by firm size, type, or physiology, (ii) links “core” qualitative (Stra.Tech.Man audit) quantitative results organization, (iii) analysis instrument taking into account adequately meso-environment besides micro-level primarily associated.