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The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1832-5912
- DOI
- 10.1108/18325911211273527
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). Design/methodology/approach – The author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years. Findings – The author finds that academic commentary on the BSC often ignores its role in strategy execution. Research limitations/implications – The commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences. Practical implications – The paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives. Social implications – The paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies. Originality/value – The paper reflects the personal views of the author; it is original to him.
Journal
Journal of Accounting & Organizational Change – Emerald Publishing
Published: Oct 26, 2012
Keywords: Balanced scorecard; Performance management; Strategic management; Strategy map; Strategy execution