search query: @author Norreklit, H. / total: 5
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| Author: | Norreklit, H. |
| Title: | The balance on the balanced scorecard - a critical analysis of some of its assumptions |
| Journal: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 65-88 |
| Index terms: | Accounting Finance Measurement Strategy |
| Freeterms: | Balanced scorecard |
| Language: | eng |
| Abstract: | In recent years academic scholars have given increasing attention to the importance of strategic measurement systems incl. both non-financial and financial measures. One of the approaches adopted is that of the balanced scorecard. This paper examines the extent to which there is a cause-and-effect relationship among the 4 areas of measurement suggested. It also examines whether the balanced scorecard can link strategy to operational metrics which managers can understand and influence. Finally, it discusses and suggests some improvements to the balanced scorecard. |
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