Management by objectives and the Balanced Scorecard: Will Rome fall again?

  • Dinesh D
  • Palmer E
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States that management by objectives (MBO) and the balanced scorecard are essentially similar in that they both offer a system of management based on goal congruence as a means of improving performance, even if they are separated by some 40 years; looks to extend knowledge about the balanced scorecard by considering problems associated with MBO. Reviews the development of both MBO - and steps for its implementation - and the balanced scorecard; reflects on the similarities between the two and on the failure of MBO, drawing on previous research and pointing to the apparent lack of understanding of the core philosophy of goal congruence. Believes that MBO has suffered from a dominance of scientific management principles (as opposed to those for human relations) and from its partial implementation as an appraisal system; reckons that these pitfalls should be less likely with the balanced scorecard approach, especially as there is more acceptance of the human relations model.

Author-supplied keywords

  • Management
  • Management by objectives
  • Measurement
  • Models
  • Performance

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  • David Dinesh

  • Elaine Palmer

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