Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard
Abstract
Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen für eine Ausgestaltung der Balanced Scorecard vor. Dabei wird deutlich, daß die Balanced Scorecard als instrumentelles Pendant zu jedem der drei Ansätze fungieren kann. Hieraus leiten sich nicht zuletzt ihre große Flexibilität und eindrucksvolle Resonanz ab. -- Despite its overwhelming success in practice, a theoretical and conceptual valuation of the balanced scorecard is still in the very beginning. The paper presents the shareholder value concept, the stakeholder concept and the systems theory as theoretical and conceptual foundations for designing a balanced scorecard, As a consequence, the balanced scorecard can be used as an instrument to manage a company in accordance with these approaches. The great flexibility and impressing success of the balanced scorecard are further results of its ability to serve different approaches.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.Bibliographic Info
Paper provided by Ernst Moritz Arndt University of Greifswald, Faculty of Law and Economics in its series Wirtschaftswissenschaftliche Diskussionspapiere with number 02/2006.Length:
Date of creation: 2006
Date of revision:
Handle: RePEc:zbw:grewdp:022006
Contact details of provider:
Postal: Friedrich-Loeffler-Str. 70 - 17489 Greifswald
Phone: (03834) - 86-2452
Fax: (03834) 86-2451
Web page: http://www.rsf.uni-greifswald.de/meta/english.html
More information through EDIRC
Related research
Keywords: balanced scorecard; shareholder value; stakeholder; systems theory; Balanced Scorecard; wertorientierte Unternehmensführung; Anspruchsgruppen; Systemtheorie;Find related papers by JEL classification:
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
References
No references listed on IDEASYou can help add them by filling out this form.
Citations
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:zbw:grewdp:022006For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).
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.