Abstract:

This systematic review examines the impact of the Balanced Scorecard (BSC) on employee performance and job satisfaction in micro and small enterprises (MSEs). The study utilizes the PRISMA methodology to analyze 20 scientific articles published between 2019 and 2024. The review highlights that the BSC, by aligning day-to-day activities with long-term strategic objectives, significantly enhances employee performance and satisfaction. The findings suggest that effective BSC implementation can lead to higher employee motivation, reduced turnover, and improved organizational competitiveness. However, challenges such as resource limitations and resistance to change must be addressed for successful implementation. The study concludes by recommending tailored BSC adoption strategies for MSEs to maximize their benefits.