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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

Is performance measurement suitable for an extended enterprise

Jussi Lehtinen, +1 more
- 09 Feb 2010 - 
TL;DR: The results of this paper indicate that literature on performance measurement and literature on extended enterprises are only partially compatible.
Journal ArticleDOI

Using data envelopment analysis to select strategies that improve the performance of hotel companies

João C. Neves, +1 more
- 21 Aug 2009 - 
TL;DR: In this article, the authors illustrate the value of data envelopment analysis (DEA) for strategic analysis and performance management in the hotel industry and demonstrate how DEA can be used to develop strategic guidelines to improve organizational performance.
Journal ArticleDOI

A review of Australian management accounting research: 1980–2009

Robert H. Chenhall, +1 more
- 01 Mar 2011 - 
TL;DR: A review of 231 papers published by 10 leading management accounting journals between the years 1980 and 2009 is presented in this paper, where the review is structured according to research topics, research settings, research theories, research method and primary data analysis technique.
Journal ArticleDOI

The rise of the balanced scorecard! Relevance regained?

Hanne Nørreklit, +3 more
- 01 Jan 2012 - 
TL;DR: In this article, the authors explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research and suggest that methodological issues relating to the usage of cause and effect statements must be solved if research such as that carried out in the BSC development, is to become more relevant to practice.

Re-examining the cause-and-effect principle of the Balanced Scorecard *

Per Nikolaj Bukh, +1 more
TL;DR: In this article, the cause-and-effect principle is re-examine as one of the cornerstones of the Balanced Scorecard (BSC) and alternative ways to apply it in practice, both analytically and organizationally.