La BSC come promotore del cambiamento del sistema di controllo di gestione: il caso della Lega del Filo d’Oro

The article discusses a longitudinal case study, developed using action research methodology, which involves the introduction of a Balanced Scorecard in an Italian non-profit organization, Lega del Filo d’Oro. Specifically, the salient features of the BSC designed for the company and its implementation process are presented. Attention is focused on how, in this particular case, some aspects considered by the literature as critical in the design were handled (e.g. mapping of the cause and effect relationships). The case study shows how the implementation of the BSC was the driving force behind the enrichment, in a strategic sense, of the existing control tools (budget and reporting). It also shows how, through those tools, the company culture itself and the way company managers «experienced» the control activity underwent a profound change.