CHAPTER 9Most writers on scorecards suggest that scorecards for subunits should be derived ("broken down" or "cascaded") from the entire organization's scorecard. From the rationalistic perspective of normative management literature, this is obviously a good recommendation. In practice the relationship is a good deal more problematic. To adapt scorecards to the local situation is a good idea. Scorecards are useful primarily as communication tools. In this chapter, we will take a closer look at the relationship between the multiple scorecards that may be used in any larger organization - and in some not so large. We will base the discussion on our case observations, but also add some ideas for which we so far don't have any empirical evidence. The relationship is of course primarily one between organizational units, not scorecards. How scorecard measures in different units should relate is a matter of intended synergies and how units co-produce results: how the organization is structured, where power is located, methods of control, etc. Subunits will impact each other in different ways, and rarely agree on how. Like in budgeting and other forms of planning, there will be a tendency to "play games". 
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Chapter 1 