The Role of Managerial Accountants and the Implementation and Monitoring of the Balanced Scorecard Metrics: A Literature Review

Organizational leaders use many management tools when planning and controlling. One of the most widely used is Balanced Scorecard (BSC) metrics. Based on a literature review method used, this paper explored dynamics that influence organizations to overlook inputs managerial accountants using BSC measuring organizational performance. We found misfit between strategy firm firm’s internal capabilities skills inability financial perspective predict improve performance be predominant factors BSC.