IDEAS home Printed from
   My bibliography  Save this paper

Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard


  • Körnert, Jan
  • Wolf, Cornelia


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.

Suggested Citation

  • Körnert, Jan & Wolf, Cornelia, 2006. "Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard," Wirtschaftswissenschaftliche Diskussionspapiere 02/2006, University of Greifswald, Faculty of Law and Economics.
  • Handle: RePEc:zbw:grewdp:022006

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Wellmann, Holger, 2012. "Einsatz der Balanced Scorecard in der betrieblichen Gesundheitspolitik," Arbeitspapiere 266, Hans-Böckler-Stiftung, Düsseldorf.

    More about this item


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

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:grewdp:022006. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.