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transforming the balanced scorcard from performance measurement to strategic management: part 1.
author: kaplan, robert s. ; norton, david p
source: accounting horizons v. 15 no1 (mar
2001) p. xxxx
xx. xx issn: xxxx
xx. xx number: bbpixxxx
xx. xx copyright: the magazine publisher is the copyright holder of this article and it is reproduced with permission
further reproduction of this article in violation of the copyright is prohibited.
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several years ago we introduced the balanced scorecard (kaplan and norton 1992). we began with the premise that an exclusive reliance on financial measures in a management system is insufficient
financial measures are lag indicators that report on the outcomes from past actions. exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short-term performance (porter 1992; aicpa 1994)
the balanced scorecard approach retains measures of financial performancethe lagging outcome indicatorsbut supplements these with measures on the drivers, the lead indicators, of future financial performance. the balanced scorecard emerges
the limitations of managing solely with financial measures, however, have been known for decades.(fn1) what is different now? why has the balanced scorecard concept been so widely adopted by manufacturing and service companies, nonprofit organizations, and government entities around the world since its introduction in 1992?
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-kaplan, robert s.; norton, david-
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