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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 Schools: Could the Balanced Scorecard help?

Anne Storey
- 01 Oct 2002 - 
TL;DR: Balanced Scorecard as discussed by the authors is a performance management tool for teachers in the UK that is based on the concept of balanced scorecard, which was developed in the early 1990s.
Journal ArticleDOI

Accounting for People: A real step forward or more a case of wishing and hoping?

Robin Roslender, +1 more
- 01 Oct 2009 - 
TL;DR: The Accounting for People initiative was quickly and effectively emasculated as a consequence of the power and influence wielded by the UK accountancy profession, identified as a key agent of capital as discussed by the authors.
Journal ArticleDOI

Effect of corporate environmental sustainability on dimensions of firm performance – Towards sustainable development: Evidence from India

Amit Gupta, +1 more
- 20 Apr 2020 - 
TL;DR: In this article, the impact of environmental sustainability on multiple dimensions of a firm's performance was investigated. And the authors found that environmental sustainability has a positive and significant influence on the four vital functional performance of firms, including financial performance, customer performance, internal business process performance, and learning & growth performance.
Journal ArticleDOI

Just-in-time manufacturing, management accounting systems and profitability

Lokman Mia
- 01 Mar 2000 - 
TL;DR: In just-in-time manufacturing environments, managers have little or no slack resources available to them to cushion against the difficulties caused by defective raw materials, production err... as mentioned in this paper.
Journal ArticleDOI

The decision-facilitating role of management accounting systems on managerial performance: the influence of locus of control and task uncertainty.

Vincent K. Chong, +1 more
- 01 Jan 2003 - 
TL;DR: In this paper, the authors examined the three-way interaction between task uncertainty, locus of control and management accounting systems (MAS) affecting managerial performance and found that managers who make more use of broad scope MAS information for managerial decisions under low task uncertainty performed less well than their external counterparts.