The balanced scorecard (BSC) initially developed by Kaplan and Norton, is a performance management system that should allow enterprises to drive their strategies on measurement and follow-up. In recent years the BSC has been applied to information technology (IT) and currently the first real-life IT applications are starting to emerge. In this article, it is shown how the IT balanced scorecard ...

The balanced scorecard (BSC), initially developed by Kaplan and Norton, is a performance measurement system that supplements traditional financial measures with the criteria that measure performance from three additional perspectives: customer perspective, internal business perspective and innovation and learning perspective. In recent years, the balanced scorecard has been applied to informati...

The balanced scorecard (BSC) is a strategic planning and management system that has wide applications in manufacturing and service industries. The main goals of BSC are to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. In this study, performance measurement is d...

The balanced scorecard (BSC) provides an enterprise view of an organization’s overall performance. It integrates financial measures with other key performance indicators around customer perspectives, internal business processes, and organizational growth, learning, and innovation. The strategy planning is a virtual necessity for business activities, and this paper presents the use of the analyt...

This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations business entities. Using a systematic literature review, this reviews 60 published international reputable journals between 2003 2022. The were found using keywords such as ‘balanced scorecard’, ‘BSC’, ‘BSC implementation’ Emerald, Elsevier, Sage Journals, Scopus database...

This paper develops a controlling instrument for data warehouse systems based on the Balanced Scorecard BSC approach. On the basis of the technological aspects of data warehouse systems, the BSC perspectives are developed and populated with relevant objectives and measures for data warehouse success. These perspectives are integrated into a consistent data warehouse scorecard. Finally, this ins...

This paper investigates the current state of corporate Australia’s balanced scorecard practices and the plan to implement it in near future. An investigation of top 50 Australian companies surveyed revealed that only 33 percent companies have implemented balanced scorecard (BSC) and 25 percent companies are planning to implement it in future. The results indicate that management of Australian c...

Ž . The balanced scorecard BSC has emerged as a decision support tool at the strategic management level. Many business leaders now evaluate corporate performance by supplementing financial accounting data with goal-related measures from the following perspectives: customer, internal business process, and learning and growth. It is argued that the BSC concept can be adapted to assist those manag...

Purpose – One of the responses to criticisms of traditional forms of accounting reports for knowledge-based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims to examine the issue of measuring performance in relation to a major Australian company, The Fosters Bre...

The Balanced Scorecard (BSC) is a very powerful and successful strategic performance management tool. This management white paper describes a BSC in simple terms. The paper outlines the four perspectives of a Balanced Scorecard and explains the importance of Strategy Maps. It shows how many organisations use the Balanced Scorecard today and describes the key benefits of a scorecard implementati...