IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/18325911211273527.html
   My bibliography  Save this article

The balanced scorecard: comments on balanced scorecard commentaries

Author

Listed:
  • Robert S. Kaplan

Abstract

Purpose - The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). Design/methodology/approach - The author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years. Findings - The author finds that academic commentary on the BSC often ignores its role in strategy execution. Research limitations/implications - The commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences. Practical implications - The paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives. Social implications - The paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies. Originality/value - The paper reflects the personal views of the author; it is original to him.

Suggested Citation

  • Robert S. Kaplan, 2012. "The balanced scorecard: comments on balanced scorecard commentaries," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 8(4), pages 539-545, October.
    • Handle: RePEc:eme:jaocpp:18325911211273527
    DOI: 10.1108/18325911211273527
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/18325911211273527/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/18325911211273527/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/18325911211273527?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Muh. Ardiansyah Syam & Syahril Djaddang & Adam Adam & Endang Etty Merawati & Mohammad Roziq, 2024. "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 178-187, July.
    2. Suárez-Gargallo, Carlos & Zaragoza-Sáez, Patrocinio, 2023. "A comprehensive bibliometric study of the balanced scorecard," Evaluation and Program Planning, Elsevier, vol. 97(C).
    3. Ana Alexandra OLARIU & Ștefan Cătălin POPA & Andreea BREAZU & Cătălina Florentina POPA, 2023. "Organizational Performance In The Public And Private Sectors In Romania: The Balanced Scorecard Perspective," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 15(2), pages 17-28, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:18325911211273527. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.