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Book ChapterDOI

Putting the balanced scorecard to work

Robert S. Kaplan, +1 more
- 01 Sep 1993 - 
- Vol. 71, Iss: 5, pp 134-142
TLDR
The balanced scorecard as discussed by the authors shows four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other.
Abstract
In this article Robert S. Kaplan and David P. Norton report on the Balance Scorecard. Before the Balanced Scorecard companies have used various measurement systems that have made incremental improvements and concentrated mostly on the company's financials. The Balanced Scorecard shows you four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other.  When using the Balanced Scorecard a company is no longer needs to worry about small incremental improvements, but a new processes measurement system that will allow a company to get where it wants to go.

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Citations
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Journal ArticleDOI

Recognition and management of intellectual resources: preliminary evidence from indigenous Irish high‐technology firms

TL;DR: In this paper, the authors make two contributions to the emerging literature on intellectual capital, based on empirical data, they offer some preliminary results of a study of the drivers and generators of intellectual capital and propose a theoretical/methodological approach to intellectual capital based upon Habermas' concept of communicative action.
Dissertation

Analysis of development opportunities for the performance management process : Case: Kela, The Social Insurance Institution of Finland

Timo Tolvanen
TL;DR: Chapters four, five and six in this article contain empirical information, which has been classified as confidential and therefore these chapters mentioned are not published in their full length in the library version.
DissertationDOI

Aligning an organisation's sustainability needs and its stakeholders' requests : the materiality balanced scorecard.

Mireia Guix
TL;DR: In this paper, the authors proposed a strategic management framework, the Materiality Balanced Scorecard (MBSC), to design, communicate and realize CSR strategies that create shared value.
Journal ArticleDOI

Is the balanced scorecard really helpful for improving performance? Evidence from software companies in China and Taiwan

TL;DR: Wang et al. as discussed by the authors adopted quasi-experimental and longitudinal design to gain a better control over the internal validity of research, and conducted experiments on the popular software industry in Taiwan.