The design and implementation of the balanced business scorecard: An analysis of three companies in practice
Business Process Re-engineering & Management Journal
ISSN: 1355-2503
Article publication date: 1 December 1996
Abstract
Kaplan and Norton’s concept of the balanced scorecard has received wide acceptance from both academics and practitioners. The design and construction of balanced scorecards has not, however, been well documented. Reports on a study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use. Reviews the theoretical background of integrated performance measures, describes, analyses and cross‐compares the performance measures designed by the three companies. Concludes with a discussion on whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies.
Keywords
Citation
Letza, S.R. (1996), "The design and implementation of the balanced business scorecard: An analysis of three companies in practice", Business Process Re-engineering & Management Journal, Vol. 2 No. 3, pp. 54-76. https://doi.org/10.1108/14637159610151217
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited