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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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Journal ArticleDOI

Performance management in the public sector: fact or fiction?

Zoe Radnor, +1 more
- 01 Apr 2004 - 
TL;DR: In this article, the authors reflect on some of the general literature on public sector performance management and the findings and recommendations of the Public Services Productivity Panel in order to attempt to answer whether performance management in the public sector is currently fact or fiction.
Journal ArticleDOI

Quality in higher education: from monitoring to management

John Cullen, +3 more
- 31 Jan 2003 - 
TL;DR: In this article, the authors argue that key performance indicators on their own can be dysfunctional unless they are grounded within the culture of a strategy-focussed organization and propose the use of a balanced scorecard approach in order to reinforce the importance of managing rather than just monitoring performance.
Journal ArticleDOI

Third‐generation balanced scorecard: evolution of an effective strategic control tool

Gavin Lawrie, +1 more
- 01 Oct 2004 - 
TL;DR: The balanced scorecard is a performance management framework that became popular during the early 1990s as mentioned in this paper, and it has been used extensively in the management of strategic control processes within organizations.
Book ChapterDOI

Conceptual Foundations of the Balanced Scorecard

Robert S. Kaplan
- 01 Jan 2009 - 
TL;DR: The Balanced Scorecard for Performance Measurement (BSPM) as mentioned in this paper is a management tool for describing, communicating, and implementing strategy, which is based on the concept of balanced scorecards.
Journal ArticleDOI

Thinking critically about intellectual capital accounting

Robin Roslender, +1 more
- 01 Oct 2001 - 
TL;DR: The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far-reaching debate as discussed by the authors, and two related issues have informed this debate.