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.
Original language | English |
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Pages (from-to) | 65-68 |
Journal | Journal of Corporate Accounting & Finance |
Volume | 19 |
Issue number | 6 |
Early online date | 21 Aug 2008 |
DOIs | |
Publication status | Published - Sept 2008 |