haku: @indexterm Control systems / yhteensä: 274
viite: 27 / 274
| Tekijä: | Mooraj, S. Oyon, D. Hostettler, D. |
| Otsikko: | The balanced scorecard: a Necessary Good or an Unnecessary Evil? |
| Lehti: | European Management Journal
1999 : VOL. 17:5, p. 481-491 |
| Asiasana: | STRATEGIC MANAGEMENT CONTROL SYSTEMS OPTIMAL CONTROL THEORY |
| Kieli: | eng |
| Tiivistelmä: | The Balanced Scorecard has emerged in recent years as what can perhaps best be described as a strategic control tool. Although surrounded by much publicity in both professional and academic circles, few organisations are yet in a posi- tion to quantify its benefits, therefore investing time and money for unquantifiable results. The question posed in this article is whether or not the Balanced Scorecard is a neces- sary good, an unnecessary evil ... or perhaps, a necessary evil .... for such organisations. Through a discussion of current literature on the topic and various examples, the article demonstrates that the Balanced Scorecard is a 'necessary good' for today's organisations. However the article also draws attention to the fact that the Balanced Scorecard implementation proces relies on pro- cesses and unwritten rules to work out successfully. |
SCIMA