منابع مشابه
Transforming the Balanced Scorecard
Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short...
متن کاملGreening the balanced scorecard
Environmental issues have received considerable attention in the literature over the past few years; consider, for example, Burrit (2004), Hopwood (2009), Hubbard (2009), Masanet-Llodra (2006), and Schaltegger and Wagner (2006), to name but a few. Several factors have motivated companies to investigate and improve environmental performance (Länsiluoto&Järvenpää, 2008). Stakeholders, such as cus...
متن کاملThe Balanced Scorecard
What managers increasingly need is a performance measurement capability that supports a long term, forwardthinking strategic view across the entire organisation. They need a performance measurement framework that provides a view across a range of measures that encompass all of the key issues for continued financial success. A measure framework that itself helps improve performance by changing w...
متن کاملThe Sustainability Balanced Scorecard –
Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy the Balanced Scorecard supports the alignment and management of all corporate a...
متن کاملInteractive Balanced Scorecard Visualization
The Balanced Scorecard is a framework for strategic planning and performance management, which has the ability to provide executives and others in an organization a fast but comprehensive view of the business. Due to the complex relations and great amount of information, the most effective way to communicate this scorecard is visually. This study aims to develop an interactive scorecard visuali...
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ژورنال
عنوان ژورنال: European Accounting and Management Review
سال: 2019
ISSN: 2385-3921
DOI: 10.26595/eamr.2014.5.2.3