Robert Kaplan and David Norton emphasize that the four perspectives of their standard balanced scorecard (BSC) need to be adapted to the organizational context. Yet, we lack a coherent body of knowledge on these adaptations. 20 years after the implementation of the BSC, a literature review is...

This paper studies the relationship between structural equation modeling and Balanced Scorecard in a Swiss non-profit establishment. Using financial and non-financial performance indicators collected directly from the organization, the paper proposes a rational construction and analysis of...

This paper offers a generic and rational construction of Balanced Scorecard. The construction involves implementing a time-managed approach to identify the evolution of the main contributors to the current company's strategy as well as their behavior in the future organizational performance....

R&D programs are critical for many firms to achieve and sustain competitive advantage. Yet, measuring R&D performance over time can be quite complex due to inherent uncertainty. The paper responds to calls in the R&D literature to explore integrated performance measurement systems that capture...

The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business...

This study examines adoption of the balanced scorecard (BSC) by a large public sector health organisation in an African country, Ethiopia, as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this...

The Corporate Scorecard is designed to provide a snapshot of the Bank???s overall performance, including its business modernization, in the context of development results. It facilitates strategic dialogue between Management and the Board on progress made and areas that need attention. The World...

The corporate scorecard provides information on the Bank's overall performance and the results achieved by its clients, against the backdrop of progress on global development objectives. The corporate scorecard facilitates strategic dialogue between management and the Board on progress made and...