Creating a strategy is one thing. Implementing the strategy successfully is another. For
the Balanced Scorecard to be successful, the entire organization must be committed to
its achievement. The Balanced Scorecard is designed to bring about organizational
change. For this change to take place, employees must be fully informed of the strategy;
they must share ownership for the objectives, measures, targets, and initiatives; incentives
must be structured to support the strategy; and resources must be allocated to
support the strategy