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The design and implementation of the balanced business scorecard An analysis of three companies in practice

The design and implementation of the balanced business scorecard An analysis of three companies... 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. Reports on a study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use. Reviews the theoretical background of integrated performance measures, describes, analyses and cross‐compares the performance measures designed by the three companies. Concludes with a discussion on whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Business Process Re‐engineering & Management Journal Emerald Publishing

The design and implementation of the balanced business scorecard An analysis of three companies in practice

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Publisher
Emerald Publishing
Copyright
Copyright © 1996 MCB UP Ltd. All rights reserved.
ISSN
1355-2503
DOI
10.1108/14637159610151217
Publisher site
See Article on Publisher Site

Abstract

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. Reports on a study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use. Reviews the theoretical background of integrated performance measures, describes, analyses and cross‐compares the performance measures designed by the three companies. Concludes with a discussion on whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies.

Journal

Business Process Re‐engineering & Management Journal – Emerald Publishing

Published: Dec 1, 1996

Keywords: Performance measurement; Strategy model

References

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