Weighing it up ‐ a literature review for the balanced scorecard

Author:

Hepworth Paul

Abstract

The balanced scorecard (BSC) has received much literary acclaim in the USA where it was conceived, employed and developed. In Britain this has not yet been the case. This paper seeks to offer a brief explanation of the concept, provide an insight into why it has been so successful in the USA and to question why it has not been adopted in the UK. The available literature is reviewed to guide further investigation into the application of the BSC and identifies specific business examples and where appropriate the specific management discipline.

Publisher

Emerald

Subject

Business, Management and Accounting (miscellaneous),Organizational Behavior and Human Resource Management,Business, Management and Accounting (miscellaneous),Organizational Behavior and Human Resource Management

Reference26 articles.

1. Bainbridge, C. (1996), “Balancing act”, Management Consultancy, July/August, pp. 30‐3.

2. Birchard, B. (1995), “Making it count”, CFO the Magazine for Senior Financial Executives, October, pp. 42‐51.

3. Booth, R. (1996), “Accountants do it by proxy”, Management Accounting, May, p. 48.

4. Brander Brown, J. and McDonnell, B. (1995), “The balanced score‐card: short‐term guest or long term resident?”, International Journal of Contemporary Hospitality Management, Vol. 7 No. 2/3, pp. 7‐11.

5. Brown, M.G. (1994), “Is your measurement system well balanced?”, Journal for Quality and Participation, October/November, pp. 6‐11.

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