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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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Posted Content

Utilizing the Balanced Scorecard for R&D Performance Measurement

Wayne G. Bremser, +1 more
- 06 Jul 2004 - 
TL;DR: The Stage-Gate approach to R&D management with the Balanced Scorecard is integrated to present a framework to show how firms can link resource commitments to these activities and the firm's strategic objectives.
Journal ArticleDOI

Development of a balanced scorecard: An integrated approach of Interpretive Structural Modeling (ISM) and Analytic Network Process (ANP)

Jitesh J. Thakkar, +3 more
- 12 Dec 2006 - 
TL;DR: The paper illustrates how the use of a mix approach of cause and effect diagram, Interpretive Structural Modeling and Analytic Network Process can address some of the shortcomings related to the development of BSC in the light of a real life case company KVIC.
Journal ArticleDOI

Corporate Social Reporting in the European Context and Human Resource Disclosures: An Analysis of Finnish Companies

Taru Vuontisjärvi
- 01 Nov 2006 - 
TL;DR: In this paper, the extent to which the Finnish biggest companies have adapted socially responsible reporting practices is explored by means of content analysis the extent of the Finnish largest companies have adopted socially-aware reporting practices.
Journal ArticleDOI

The balanced scorecard, competitive strategy, and performance

Eric M. Olson, +1 more
- 01 May 2002 - 
TL;DR: In this article, the authors focus on the management control system, which is one of the most important elements of a competitive strategy and the one that receives the least amount of attention.
Journal ArticleDOI

Exploring a `non-financial' management accounting change

Juhani Vaivio
- 01 Dec 1999 - 
TL;DR: In this paper, the authors explore the emergence of non-financial measures in the organizational context of Lever Industrial-U.K., a service-oriented British chemicals company, and trace the mechanism of this management accounting change, identifying the dynamic forces which are driving it.