The second process—communicating andlinking—lets managers communicate theirstrategy up and down the organization andlink it to departmental and individual objec-tives. Traditionally, departments are evaluatedby their financial performance, and individualincentives are tied to short-term financialgoals. The scorecard gives managers a way ofensuring that all levels of the organization un-derstand the long-term strategy and that bothdepartmental and individual objectives arealigned with it
I like this emphasis on communication, as transformative strategy from a leadership exercise into an organization-wide practice. Thus, by aligning personal and departmental scorecards with corporate strategy, accountability and coherence are reinforced at all levels, reducing the risk of fragmented execution.