The balanced scorecard : measures that drive performance
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1,130 citations
Cites background from "The balanced scorecard : measures t..."
...…Fry and Cox 1989), encouraging minimisation of variance rather than continuous improvement (Johnson and Kaplan, 1987; Lynch and Cross, 1991), not being externally focused (Kaplan and Norton, 1992) and even for destroying the competitiveness of US manufacturing industry (Hayes and Abernathy, 1980)....
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...Background literature Traditional performance measures, developed from costing and accounting systems, have been criticised for encouraging short termism (Banks and Wheelwright, 1979; Hayes and Garvin, 1982), lacking strategic focus (Skinner, 1974), encouraging local optimisation (Hall, 1983; Fry and Cox 1989), encouraging minimisation of variance rather than continuous improvement (Johnson and Kaplan, 1987; Lynch and Cross, 1991), not being externally focused (Kaplan and Norton, 1992) and even for destroying the competitiveness of US manufacturing industry (Hayes and Abernathy, 1980)....
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...…1986; Fortuin, 1988; Keegan et al., 1989; Dixon et al., 1990; Bitton, 1990; Lynch and Cross, 1991; Maskell, 1989; Azzone et al., 1991; Wisner and Fawcett, 1991; Goold, 1991; Kaplan and Norton, 1992) and the literature is dominated by processes which answer the question `̀ what should we measure?''...
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...There is now a strong consensus amongst authors that measures should be derived from strategy (e.g. Mintzberg, 1982; Globerson, 1985; Sink, 1986; Fortuin, 1988; Keegan et al., 1989; Dixon et al., 1990; Bitton, 1990; Lynch and Cross, 1991; Maskell, 1989; Azzone et al., 1991; Wisner and Fawcett, 1991; Goold, 1991; Kaplan and Norton, 1992) and the literature is dominated by processes which answer the question `̀ what should we measure?'' The importance of designing measures in a way which encourages behaviour which will support the strategy is absent from all but two processes (Bitton, 1990, Neely et al....
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...…describe a pyramid of measures which integrates performance IJOPM 20,7 756 through the hierarchy of the organisation; Fitzgerald et al. (1991) distinguish between the results and their determinants and Kaplan and Norton (1992) between the four perspectives of their `̀ balanced scorecard''....
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1,090 citations
Cites background from "The balanced scorecard : measures t..."
...The concept of the Balanced Scorecard (BSC) was developed in the early 1990s as a new approach to performance measurement due to problems of short-termism and past orientation in management accounting (Kaplan and Norton, 1992)....
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...As a reaction Kaplan and Norton suggested a new performance measurement approach that focuses on corporate strategy in four perspectives (Kaplan and Norton, 1992, 1997, 2001)....
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