Balanced Scorecard

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Title: Balanced Scorecard

Essay Details:

Subject: Book Reports

Author: Robert A

Date: August 10, 2016

Level: University

Grade: A

Length: 6 / 1685

Essay text:

Though these initiatives resulted in enhanced shareholder value, they were achieved merely by monitoring and controlling financial measures of past performance and focused on short-term goals. This collision between the irresistible force to build long-range competitive capabilities and the immovable object of the historical-cost financial accounting model has led to a new blend- the Balanced Scorecard. The idea of BSC was originated by Drs. Robert Kaplan (Harvard Business School) and David Norton as a performance measurement framework that included both financial and strategic non-financial performance measures to give managers and executives a more 'balanced' view of organizational performance...

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