An empirical study for exploring the relationship between Balanced Scorecard and Six Sigma programs

The purpose of this study is to explore the relationship between Balanced Scorecard (BSC) and Six Sigma programs and to point out the critical issues for implementing a BSC program. The Delphi method and Analytical Hierarchy Process (AHP) are used to conduct the questionnaire survey. Having experience and knowledge in implementing both BSC and Six Sigma programs, seven well-known companies in Taiwan were selected to participate in two rounds of survey. The analysis results suggest that the implementation experience of a Six Sigma program assists in launching a BSC program, while the number of years in implementing a Six Sigma program has no significant impact in launching a BSC program. Moreover, the ranking of six perspectives and eighteen critical decision criteria highlighted in this research can be useful for implementing a successful BSC initiative.