Linking the Balanced Scorecard to Organizational Shareholders’ Expectations
نویسندگان
چکیده
منابع مشابه
Linking the Balanced Scorecard to Strategy
Some argue that managers cannot operate with multiple measurements of business-unit performance. While they recognize that aggregate financial measures (such as operating income, return on investment, and economic value added) are not perfect by themselves, they claim that financial measures at least are well understood and provide clear, unambiguous, and objective goals on which all organizati...
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The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both 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 corpo...
متن کاملBalanced Scorecard: linking strategic planning to measurement and communication
This paper discusses issues and strategies in implementing Balanced Scorecard to facilitate strategic planning in a small private university library. Bond University has been using the Balanced Scorecard to measure and manage its performance. One of the challenges in implementing the Balanced Scorecard is selecting appropriate performance measures for the four areas of the Balanced Scorecard wh...
متن کاملTransforming 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 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...
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ژورنال
عنوان ژورنال: American Journal of Economics and Business Administration
سال: 2016
ISSN: 1945-5488
DOI: 10.3844/ajebasp.2016.14.22