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Pitfalls in Using the Balanced Scorecard

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Original languageEnglish
Pages (from-to)65-68
JournalJournal of Corporate Accounting & Finance
Volume19
Issue number6
Early online date21 Aug 2008
DOIs
StatePublished - Sep 2008

Abstract

The balanced scorecard has quickly become a leading management tool. But business performance measurement is notoriously difficult, so any system, including the balanced scorecard, is likely to have unanticipated and often dysfunctional consequences. This article briefly reviews the main attractions of the balanced scorecard and then shows how these apparent advantages might lead to problems.

ID: 281578