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The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making

Author

Listed:
  • Georgescu Cristina Elena

    () („Ovidius” University of Constanta, Faculty of Economic Sciences)

  • Asalos Nicoleta

    () („Ovidius” University of Constanta, Faculty of Economic Sciences)

Abstract

Managers are using a large volume of accounting data and information in order to substantiate their decisions-making. The dashboard translates the strategy of an entity into a set of performance indicators that ensure the frame for strategy implementation. The Balanced Scorecard provides managers with a process to describe strategy – both what the organization wants to accomplish and how it intends to realize its strategic outcomes. Taking all the objectives and measures together into a strategy map of cause-and-effect relationship across the four perspectives provides a comprehensive picture of the organization’s value creating activities.

Suggested Citation

  • Georgescu Cristina Elena & Asalos Nicoleta, 2011. "The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 788-792, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:788-792
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    More about this item

    Keywords

    dashboard; balanced scorecard; decision-making; strategy.;

    JEL classification:

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

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