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Stakeholder scorecard versus balanced scorecard

Author

Listed:
  • Wolf, Cornelia
  • Körnert, Jan

Abstract

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines Unternehmens. In der Praxis trifft man häufig auch auf eine Stakeholder Scorecard, die sich mit den Anspruchsgruppen von Organisationen beschäftigt und diese als Perspektiven in einer Scorecard berücksichtigt. Der Aufsatz analysiert die Vor- und Nachteile, die mit dem Einsatz der Balanced Scorecard und der Stakeholder Scorecard in der Managementpraxis verbunden sind.

Suggested Citation

  • Wolf, Cornelia & Körnert, Jan, 2004. "Stakeholder scorecard versus balanced scorecard," Wirtschaftswissenschaftliche Diskussionspapiere 02/2004, University of Greifswald, Faculty of Law and Economics.
    • Handle: RePEc:zbw:grewdp:022004
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    More about this item

    Keywords

    Balanced Scorecard; Stakeholder Scorecard; strategisches Management; strategic management;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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