Weighing the Balanced Scorecard : an Examination of Relevant Research
نویسنده
چکیده
As their pace of change accelerates as a result of technological and environmental factors, organizations are faced with challenges in measuring performance. The Balanced Scorecard (BSC) enables managers to translate an organization’s strategic goals into both financial and non-financial performance measures (Kaplan & Norton, 2001). Since being initially proposed by Robert Kaplan and David Norton in 1992 (Kaplan & Norton, 1992), the purported role of the BSC has grown from simply measuring performance to one aimed at ensuring strategic alignment across the organization. In this respect, it has become an approach to management, not simply just to measurement. While other performance measurement tools exist, the BSC is the most commonly deployed approach. As of 2002, the BSC was in use in approximately half of the Fortune 1000 firms in the United States (Sale & Sale, 2005).
منابع مشابه
Accounting and Critical Theories Table of Contents / Table Des Matieres Weighing the Balanced Scorecard: an Examination of Relevant Research ……………………………………………………………………………………. 2 Weighing the Balanced Scorecard: an Examination of Relevant Research
Note: The Accounting and Critical Theories Division did not send us their proceedings. But they did send us the following paper asking that we include it in the proceedings: The Balanced Scorecard (BSC) has evolved from a performance measurement tool to become a widely accepted strategic management system. This paper examines relevant research as it relates to the most pressing methodological a...
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