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| Author: | Speckbacher, G. Bischof, J. Pfeiffer, T. |
| Title: | A descriptive analysis on the implementation of balanced scorecards in German-speaking countries |
| Journal: | Management Accounting Research
2003 : DEC, VOL. 14:4, p. 361-387 |
| Index terms: | Balanced scorecard Performance appraisal |
| Language: | eng |
| Abstract: | Systematic research-based evidence is provided on the usage of the balanced scorecard (BSC) concept in German-speaking countries. Three primary types of BSC usage are developed reflecting the successive phases in the evolution of the BSC concept and of its implementation in practice. The typology ranges from the BSC's origin as a multidimensional framework for strategic performance measurement that combines financial and non-financial measures to its advanced usage as an integrated strategic management system that describes strategy by a cause-and-effect logic and that is linked to the reward system. |
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