Acceso usuarios
Miguel Ángel Calderón Molina, Beatriz Palacios Florencio, José Manuel Hurtado González, José Luis Galán González 
The aim of this study is to determine whether implementing the balanced scorecard (BSC) improves organisational performance. Data were collected from employees of a retail-sector firm, using questionnaires sent to them in 2009 and 2010. A total of 406 and 494 questionnaires were returned from each of the two mail shots. We used structural equation modelling to analyse the data. The results indicate that implementing the BSC improves employee commitment, the organisational climate, job satisfaction and job dedication. At the same time, there is an increase in the causal relations between these concepts. The outcomes of the study are relevant to the literature on both human resources and business management, since they show that the use of the BSC improves the variables related to employee behaviour and motivation, thus making it an important tool for human resources management.
