Question

why is it difficult to implement balance reporting in practice ​

Answer 1

There is really nothing wrong with the concept of Balanced Scorecard. The main problem is that it does not provide practical guidance for deployment, and some executives view it as a "quick fix" that can easily be installed in their organizations. Implementing a balanced metrics system is an evolutionary process, not a one-time task that can be quickly checked off as “completed”. If executives do not recognize this from the beginning and fail to commit to the long term, then the organization will realize disappointing results. However, some approaches (e.g. Rummler-Brache) allow for a rapid start to the metrics system evolution.