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The Balanced Scorecard - Dinosaur or Giant?

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  • Schulke, Arne

Abstract

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a quarter of a century after its inception. The paper is based on a former publication by the same author in the German WISU journal.

Suggested Citation

  • Schulke, Arne, 2020. "The Balanced Scorecard - Dinosaur or Giant?," IU Discussion Papers - Business & Management 6/2020, IU International University of Applied Sciences.
    • Handle: RePEc:zbw:iubhbm:62020
    as

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    References listed on IDEAS

    as
    1. Utz Schäffer & Philip Matlachowsky, 2008. "Warum die Balanced Scorecard nur selten als strategisches Managementsystem genutzt wird," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 207-232, August.
    2. Christopher Ittner, 2008. "Does measuring intangibles for management purposes improve performance? A review of the evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 38(3), pages 261-272.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management Accounting; Controlling; Balanced Scorecard; Management Control;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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