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| Tekijä: | Veen-Dirks, P. van Wijn, M. |
| Otsikko: | Strategic Control: Meshing Critical Success Factors with the Balanced Scorecard |
| Lehti: | Long Range Planning
2002 : AUG, VOL. 35:4, p. 407-428 |
| Asiasana: | STRATEGIC MANAGEMENT SUCCESS ORGANIZATIONS METHOD STUDY |
| Kieli: | eng |
| Tiivistelmä: | The use of non-financial indicators has come into favor as a method of providing insights into organisations. One method, the Balanced Scorecard, is a way of designing a performance measurement system that takes into account non-financial indicators. Another is the use of Critical Success Factors, which can be employed to establish a direct relationship with the market and therefore lead to a strategic control system. The authors argue that these methods are complementary and can be combined, a conclusion drawn from a six-year research project into performance evaluation in the Netherlands. They argue that the Balanced Scorecard provides opportunities for diagnostic and interactive control, but not for strategic control, and as a tool it is very inflexible. |
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