Organizational Design and Structure in the Digital Era: A Structured Literature Review of the Balanced Scorecard and Traditional Performance Frameworks
Author(s):
Patwayati | Adwi | Jabrudin | Desy Sriwulan
Journal:
International Journal of Business Dynamics and Management
Abstract
Digital transformation has fundamentally reshaped organizational design, structure, and performance management practices through the widespread adoption of digital technologies, real-time data analytics, and interconnected information systems. Within this evolving context, the Balanced Scorecard (BSC) remains one of the most influential frameworks for aligning organizational strategy with performance measurement. This study conducts a structured literature review of recent Scopus-indexed publications to examine how the traditional BSC has evolved in response to digitalization. The review focuses on the transition from the classical four-perspective model toward more advanced configurations, including the Sustainability Balanced Scorecard, Dynamic Balanced Scorecard, and Digital Balanced Scorecard. The findings indicate that while the core logic of the BSC continues to provide strategic coherence, its traditional static and linear structure is insufficient for digital organizations characterized by uncertainty, rapid change, and data-driven decision-making. Contemporary studies emphasize the integration of digital indicators, data governance mechanisms, sustainability dimensions, and dynamic feedback loops to enhance strategic responsiveness. Furthermore, the literature highlights a shift toward flatter, more collaborative organizational structures supported by real-time dashboards and automated performance monitoring systems. This review concludes that the Balanced Scorecard remains relevant in the digital era, provided it is conceptually extended and technologically enabled. Future research is encouraged to conduct longitudinal and empirical investigations to assess the effectiveness of digitalized BSC models across different organizational contexts and sectors.
Keywords:
Balanced Scorecard; digital transformation; organizational design; performance management.