We seem to be mixing up issues. If the requirement is alignment of individual goals to the organizational objectives & the purpose is to improve accountability at all levels, B S C is the right approach. To achieve this, you need to conduct (through subject experts) multiple workshops, starting initially with a workshop for the senior/ top management to decide the organizational objectives (Financial, Customer, Business Processes, Learning & Growth), and also the initiatives to be launched across the organization to achieve these objectives. Some of these initiatives directly become the goals for specific departments, while others require contribution by more than one department. Thus inter department teams get constituted. This process of allocating initiatives & laying down the measuring yardsticks (KPIs) for each initiative is discussed & decided in the remaining workshops. The eventual outcome is a balanced score card for each function/ department. The functional/ departmental head, thereafter allocates the initiatives assigned to them (or the goals based on these initiatives) to teams/ individuals in their respective domains. Each goal/ KRA/ Initiative is clearly defined in terms of its measurable outcome & the targets to be achieved by teams/ individuals in specific time periods. This completes the alignment process. But to make it operational, Goal Sheets for each employee & an effective on-line tracking system is needed. This can not be done through a manual process. 'EmpXtrack' offers an effective automated tool which is being used internationally by many organizations.
The second aspect is 'employee development' to achieve the assigned goals. This relates to competencies & skills. While skills refer to 'special job skills' required for different job positions, and are more applicable at the workers level, the competency framework applies at the executive/ manager level. A preferred approach is to decide & list out the 'core competencies' while conducting the first workshop on B S C. A definition of each competency needs to be documented in terms of (i) what the competency means (ii) to whom all it is applicable (iii) what is the measure/ KPI for the same and (iv) list of programs which help in developing this competency.
How the above two aspects are related? When an employee is unable to achieve the assigned goals/ KRAs, it becomes necessary to do 'competency gap analysis' so that appropriate 'development plan' can be created & implemented for each employee. An organization with sufficient maturity (whose managers are highly objective and can identify competency gaps in their subordinates) can do this exercise internally through their TNI (training needs identification) process, which may be a part of their PMS (performance management system) or TMS (training management system). 'EmpXtrack' offers the right solution. When the organizations are yet to acquire the desired level of maturity, services of experts in the Assessment & Development Centers (ADCs) are hired to do competency gap analysis. This is an expensive & time consuming exercise, but is always encouraged, especially for the Senior Managers (irrespective of the maturity level of the organization).
Hope the above viewpoint adds some clarity to the issue being discussed.