FLAMHOLTZ, ERIC G. - In: Journal of Human Resource Costing & Accounting 7 (2003) 3, pp. 15-26
The Balanced Scorecard (BSC), popularized by Kaplan and Norton (1996a, 1996b), has become widely discussed and used (see, for example, Olsson, Karlsson, & Sharma, 2000). The basic notion of the BSC is that organisational performance ought to be evaluated from more than simply a financial...