Notwithstanding these benefits, it has been acknowledged that the process of adopting the BSC is complex and
requires the commitment of resources and time to monitoring, continuous learning, feedback and adjustments
(Doran et al., 2002). A balance needs to be struck between having sufficient detail to be actionable, but only
enough to be meaningful in a way that can be easily interpreted by managers (Lingle and Schiemann, 1996).
Failing to establish causal linkages between scorecard components and failing to secure the support of employees
for the system have also been identified as potential difficulties in BSC implementation (Evans, 2005). It has
also been noted that tailoring the approach to each organisation’s individual needs is imperative to successful
implementation (Evans, 2005).