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The balanced scorecard: comments on balanced scorecard commentaries

The balanced scorecard: comments on balanced scorecard commentaries 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

The balanced scorecard: comments on balanced scorecard commentaries

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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 ChangeEmerald Publishing

Published: Oct 26, 2012

Keywords: Balanced scorecard; Performance management; Strategic management; Strategy map; Strategy execution

References