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Balanced Scorecard vs. Dashboard: Implications and Managerial Priorities

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Listed:
  • Diana Mailat
  • Dumitru-Alexandru Stoica
  • Monika Brigitte Surgun
  • Nicolae Ileana Traistaru
  • Aurelian Vranceanu

Abstract

The article presents an overview of studies that have described the Balanced Scorecard and Dashboard. Following a review of the existing literature, case studies and management best practices, the authors analyse the implications and managerial priorities of this two strategic performance management systems. The results show that the benefits resulting from successful Balanced Scorecard and Dashboard implementation must overweigh the costs of designing, implementing, and using it.

Suggested Citation

  • Diana Mailat & Dumitru-Alexandru Stoica & Monika Brigitte Surgun & Nicolae Ileana Traistaru & Aurelian Vranceanu, 2019. "Balanced Scorecard vs. Dashboard: Implications and Managerial Priorities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 170-174, March.
    • Handle: RePEc:khe:scajes:v:5:y:2019:i:1:p:170-174
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    References listed on IDEAS

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    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
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    More about this item

    Keywords

    Balanced Scorecard; management accounting; responsability;
    All these keywords.

    JEL classification:

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

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