scispace - formally typeset
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.

read more

Citations
More filters
Journal ArticleDOI

The French Tableau de bord and the American Balanced Scorecard: a critical analysis

Dominique Bessire, +1 more
- 01 Aug 2005 - 
TL;DR: The Balanced Scorecard approach to management control has generated a great deal of interest, at least in academic circles and in consulting firms, and it has been promoted by its authors as a novelty as discussed by the authors.
Journal ArticleDOI

Assessing the Impact of Learning Capability on Business Performance: Empirical Evidence from Spain:

Isabel M. Prieto, +1 more
- 01 Dec 2006 - 
TL;DR: In this paper, the authors explored the link between learning capability and the improvement of business performance by comparing how the main dimensions of learning capability (stocks of knowledge and flows of learning) impact on performance, in terms of both non-financial and financial performance.
Journal ArticleDOI

A Balanced Scorecard Approach to Project Management Leadership

James Norrie, +1 more
- 01 Dec 2004 - 
TL;DR: In this article, the authors discuss ways that project managers can use measurement (using a tool such as the balanced scorecard) to improve the operational performance of their project teams, and discuss how to use measurement to improve team performance.
Journal ArticleDOI

Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward

Leire Alcañiz, +2 more
- 01 Jun 2011 - 
TL;DR: This article revisited a number of the major theoretical contributions to the intellectual capital field in order to identify where any renewal of theoretical endeavour might be targeted, and identified the continued absence of a critical perspective on intellectual capital as a worrying lacuna, and thereby a potentially valuable space for a further round of theoretical activity.
Journal ArticleDOI

Linking the IT Balanced Scorecard to the Business Objectives at a Major Canadian Financial group

Wim Van Grembergen, +2 more
- 01 Jan 2003 - 
TL;DR: The balanced scorecard (BSC) as mentioned in this paper is a performance management system that enables businesses to drive strategies based on measurement and follow-up, and it has been used in a variety of applications.