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The Balanced Scorecard – System of Indicators for the Assessment of Intellectual Capital

Author

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  • Dicu Roxana-Manuela

    („Alexandru Ioan Cuza” University of Iasi)

Abstract

The Balanced Scorecard is a management system that enables organizations both to clarify their vision and strategy and translate them into action. It is not only a measurement system, it is a complex instrument which provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results. When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the centered point of an enterprise. Working through the balanced scorecard process enables management to define those key perspectives that will drive the business to success, as well as to define how to measure their impact on the performance and the results of the enterprise. Since intellectual capital is intangible and influenced by complex economic, social and political factors, using this system to assess and measure knowledge management provides suitable indicators.

Suggested Citation

  • Dicu Roxana-Manuela, 2011. "The Balanced Scorecard – System of Indicators for the Assessment of Intellectual Capital," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 572-576, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:572-576
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    More about this item

    Keywords

    balanced scorecard; strategy; indicators; intellectual capital; knowledge.;
    All these keywords.

    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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