This paper narrates attempts to manufacture performance measures, including a balanced scorecard (BSC). Throughout the field encounter with a business unit of an Australasian telecommunications organisation, various performance measurement approaches were trialled in an effort to obtain a stable...

Claims and evidence concerning the balanced scorecard (BSC) from the research literature are outlined, integrating current thinking about its substantive content and assumptions, strategic alignment, implementation issues, judgment and decision-making, organizational performance, compensation...