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Stakeholder scorecard versus balanced scorecard

Listed author(s):
  • Wolf, Cornelia
  • Körnert, Jan
Registered author(s):

    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.

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    Paper provided by Ernst Moritz Arndt University of Greifswald, Faculty of Law and Economics in its series Wirtschaftswissenschaftliche Diskussionspapiere with number 02/2004.

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    Date of creation: 2004
    Handle: RePEc:zbw:grewdp:022004
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