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Contemporary issues on the balance scorecard

Research output: Contribution to journalEditorial

Original languageEnglish
JournalJournal of Accounting and Organizational Change
Issue number4
StatePublished - 2014


Over the past two and a half decades, the balanced scorecard [BSC] (Kaplan and Norton, 1992, 1996a, 1996b, 2000, 2001a, 2001b, 2004) has become a well-established feature of management accounting research and practice. Its popularity among researchers is confirmed by the submission of more than 30 papers for this special issue. The contributions of the accepted papers relate to the generalisation of the BSC framework, the assumption of a cause-and-effect relationship and the organisational impact of BSC measurement.

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