Putting the Balanced Scorecard to Work

We develop a compact and integrated methodological framework for previous termBalanced Scorecardnext term (BSC) previous termsynthesisnext term and implementation. The proposed methodology capitalizes on existing knowledge, while incorporating…

As companies transform themselves to compete in the world of information, their ability to exploit intangible assets is becoming more decisive than their ability to manage physical assets. Several years ago, Robert S. Kaplan and David P. Norton…

The balanced scorecard (BSC) initially developed by Kaplan and Norton, is a performance management system that should allow enterprises to drive their strategies on measurement and follow-up. In recent years the BSC has been applied to information…

Kaplan and Norton's concept of the balanced scorecard has received wide acceptance from both academics and practitioners. The design and construction of balanced scorecards has not, however, been well documented. This article reports on a study…

The balanced scorecard is a management system that enables organizations to clarify their vision and strategy and translate them into action. In four perspectives it can catch most important targets of the firm. Activity based costing (ABC) is a…

The Balanced Scorecard (BSC) is a popular concept for performance measurement, because it focuses attention of management on just a few measures and bridges different functional areas (both financial and non-financial measures are included in the…

Developing social and environmental balanced scorecard measures helps EH&S managers iden- tify the key performance factors that link their departments work to the companys strategic ob- jectives

In this paper we concentrated on the utilizing of BSC in Collaborative Networks. Though BSC had evolved in the last decade, practitioners were still in the process of framing a reference for developing and evaluating an alternative model. With the…

In this article, we focus on the Balanced Scorecard (BSC) as a discursive practice. Instead of asking whether the figures in the BSC correspond to reality, or whether they serve the users' purposes and behave according to their intentions, we have…

Balanced scorecards became a popular strategic performance measurement and management tool in the 1990s by Robert Kaplan and David Norton. Mainline companies accepted balanced scorecards quickly, but health care organizations were slow to adopt them…