2 BALANCED SCORECARD - The Balanced Scorecard: A Necessary Good or an Unnecessary Evil? - The Balanced Scorecard has received much publicity as a strategic control tool. Stella Mooraj, and Daniel Oyon, of the University of Lausanne, and Didier Hostettler, of Tetra Pak International, Lausanne, discuss the literature and, with the aid of experience in Tetra Pak, conclude that it adds value for ...
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|Authors:||Mooraj, Stella ; Oyon, Daniel ; Hostettler, Didier|
European management journal : publ. twice a year for the Scottish Business School. - Oxford [u.a.] : Pergamon, Elsevier Science, ISSN 0263-2373, ZDB-ID 8594971. - Vol. 17.1999, 5, p. 481-491
Mooraj, Stella, (1999)
1 MANAGEMENT SYSTEM OVERVIEW - Management Control Systems as a Source for Creating Value - Daniel Oyon and Stella Mooraj, both of the University of Lausanne, explain the increased importance in the last 20 years of management control systems in the value creation process. They then review the three following articles which apply two convincing modern management control systems -- The Balanced ...
Oyon, Daniel, (1999)
Geuser, Fabien de, (2009)
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