Using the balanced scorecard: both common and unique measures are informative

Using the balanced scorecard: both common and unique measures are informative

The balanced scorecard (BSC), developed by Kaplan and Norton (1992), allows an organization to translate its strategy and objectives into a series of performance measures. A recent study by Lipe and Salterio (2000) found that subjects use common scorecard measures in performance evaluation but disre...

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Veröffentlicht in:Journal of applied business research 2006-01, Vol.22 (1), p.147-159
Hauptverfasser: Gagne, Margaret L, Hollister, Joan, Tully, Gregory J
Format: Artikel
Sprache:eng
Schlagworte:
Balanced Scorecard
Business management
Business organization
Business strategies
Business studies
Management science
Management techniques
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Zusammenfassung:The balanced scorecard (BSC), developed by Kaplan and Norton (1992), allows an organization to translate its strategy and objectives into a series of performance measures. A recent study by Lipe and Salterio (2000) found that subjects use common scorecard measures in performance evaluation but disregard unique measures. This study finds that both common and unique scorecard measures are used in performance evaluation.
ISSN:0892-7626