Advanced Search
MyIDEAS: Login to save this article or follow this journal

What has been said, and what remains to be said, about the balanced scorecard?

Contents:

Author Info

  • Lucia Clara Banchieri

    ()
    (Department of Business Administration Universitat Rovira i Virgili, Reus, Spain)

  • Fernando Campa Planas

    (Department of Business Administration Universitat Rovira i Virgili, Reus, Spain)

  • Maria Victoria Sanchez Rebull

    (Department of Business Administration Universitat Rovira i Virgili, Reus, Spain)

Registered author(s):

    Abstract

    The aim of this study is to address the paradox that while the Balanced Scorecard (BSC) tool enjoys widespread penetration in the corporate world, at a theoretical level it has received many and varied criticisms. The hypothesis is that the BSC is based on a solid theoretical model that is applicable to companies. This hypothesis is analysed by means of a literature review. This review has been done over 955 documents containing the same expression related to BSC in the ISI database. Finally, after some filter criteria, 309 articles have been analyzed. The conclusion of the study is that the assumed hypothesis has been confirmed. The BSC is a model that has evolved and been honed over the years to the point where it currently has a solid and applicable theoretical foundation, which is made possible by implementing it in various sectors and countries. However, there are still some questionable aspects with regard to certain elements of the model (perspectives, indicators and cause and effect relationship).

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: https://www.efri.uniri.hr/sites/efri.hr/files/cr-collections/2/05-banchieri-2011-1.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Rijeka, Faculty of Economics in its journal Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics.

    Volume (Year): 29 (2011)
    Issue (Month): 1 ()
    Pages: 155-192

    as in new window
    Handle: RePEc:rfe:zbefri:v:29:y:2011:i:1:p:155-192

    Contact details of provider:
    Postal: p.p. 113, 51000 RIJEKA, Ivana Filipovica 4
    Phone: 0038551355111
    Fax: 0038551212268
    Email:
    Web page: https://www.efri.uniri.hr/en/proceedings
    More information through EDIRC

    Related research

    Keywords: balanced scorecard applicability; literature review; critical analysis;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Remco J. Admiraal & G. Jan van Helden, 2003. "Benchmarking in the Dutch Waste-Water Treatment Sector," Public Money & Management, Chartered Institute of Public Finance and Accountancy, Chartered Institute of Public Finance and Accountancy, vol. 23(2), pages 113-118, 04.
    2. מחקר - ביטוח לאומי, 1900. "בטחת הכנס," Working Papers, National Insurance Institute of Israel 711, National Insurance Institute of Israel.
    3. מחקר - ביטוח לאומי, 1900. "בטחת הכנס," Working Papers, National Insurance Institute of Israel 597, National Insurance Institute of Israel.
    4. מחקר - ביטוח לאומי, 1900. "ביטוח נכות," Working Papers, National Insurance Institute of Israel 709, National Insurance Institute of Israel.
    5. מחקר - ביטוח לאומי, 1900. "ביטוח נכות," Working Papers, National Insurance Institute of Israel 593, National Insurance Institute of Israel.
    6. מחקר - ביטוח לאומי, 1900. "ביטוח סיעוד," Working Papers, National Insurance Institute of Israel 745, National Insurance Institute of Israel.
    7. מחקר - ביטוח לאומי, 1900. "ביטוח זקנה," Working Papers, National Insurance Institute of Israel 599, National Insurance Institute of Israel.
    8. מחקר - ביטוח לאומי, 1900. "ביטוח זקנה," Working Papers, National Insurance Institute of Israel 730, National Insurance Institute of Israel.
    9. מחקר - ביטוח לאומי, 1900. "בטחת הכנס," Working Papers, National Insurance Institute of Israel 743, National Insurance Institute of Israel.
    10. מחקר - ביטוח לאומי, 1900. "ביטוח זקנה," Working Papers, National Insurance Institute of Israel 705, National Insurance Institute of Israel.
    11. גו'ני גל, 1900. "הכנסה בסיסית," Working Papers, National Insurance Institute of Israel 990, National Insurance Institute of Israel.
    12. מחקר - ביטוח לאומי, 1900. "ביטוח בריאות," Working Papers, National Insurance Institute of Israel 756, National Insurance Institute of Israel.
    13. מחקר - ביטוח לאומי, 1900. "ביטוח נכות," Working Papers, National Insurance Institute of Israel 735, National Insurance Institute of Israel.
    14. מחקר - ביטוח לאומי, 1900. "ביטוח שארים," Working Papers, National Insurance Institute of Israel 742, National Insurance Institute of Israel.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:rfe:zbefri:v:29:y:2011:i:1:p:155-192. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Antica Sergovic).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.