The Balanced Scorecard - Dinosaur or Giant?

Arne Schulke

No 6/2020, IU Discussion Papers - Business & Management from IU International University of Applied Sciences

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.

Keywords: Management Accounting; Controlling; Balanced Scorecard; Management Control (search for similar items in EconPapers)
JEL-codes: M10 M11 M40 (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-acc, nep-his and nep-ore
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:iubhbm:62020

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