The content of the material reveals that the main purpose is to establish the place and role of control principles in creating modern patterns of model managerial thinking such as the Balanced Scorecard. It is for this reason that the process of creating a balanced scorecard and revealing...

The content of the material reveals that the main purpose is to establish the place and role of control principles in creating modern patterns of model managerial thinking such as the Balanced Scorecard. It is for this reason that the process of creating a balanced scorecard and revealing...

This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive...

Purpose - The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts....

We explore how the Balanced Scorecard (BSC), as a management accounting technique, was developed and marketed as a general management practice. Drawing on actor network theory (ANT), we analyse interviews with key actors associated with the BSC, insights gained from attending BSC training...

The bank managers must measure the performance of their activities, measuring the performance by Balanced Scorecard of banks is very important for the investors and decision makers. Evaluating the performance of the banks that measured by BSC has uncertainly values because of the uncompleted and...

The critical review of the evolution of the balanced scorecard model and the expansion of its application provide a solution to a key two-dimensional problem of managers from all sectors of social development related to the relationship between strategies and intangible assets. On the one hand,...

The critical review of the evolution of the balanced scorecard model and the expansion of its application provide a solution to a key two-dimensional problem of managers from all sectors of social development related to the relationship between strategies and intangible assets. On the one hand,...