The most important results of this research are that an organizational culture based
on trust correlates significantly with the use of the balanced scorecard and accounts for
28 per cent of the use of the BSC as a strategic management system. Also, the
transformational as well as the transactional leadership affect the culture based on
trust. Transformational leadership accounts for 19.1 per cent and transactional
leadership accounts for 16.9 per cent of the organizational culture (Du¨ren, 2009).