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Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard


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  • Körnert, Jan
  • Wolf, Cornelia
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    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.

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    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.

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    Date of creation: 2006
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    Handle: RePEc:zbw:grewdp:022006

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    Keywords: balanced scorecard; shareholder value; stakeholder; systems theory; Balanced Scorecard; wertorientierte Unternehmensführung; Anspruchsgruppen; Systemtheorie;

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