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Perspektiven der Balanced Scorecard: Eine theoretisch-konzeptionelle Analyse zur Auswahl geeigneter Balanced Scorecard-Perspektiven für Kreditinstitute

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  • Jan Körnert

Abstract

The four perspectives of Kaplan/Norton's balanced scorecard often prevent an individualized adaptation of the balanced scorecard. While empirical findings indicate problems of adaptation in several industries, the literature misses theoretical concepts in order to identify relevant perspectives in the balanced scorecard. The shareholder value approach, the stakeholder approach and the general system theory are helpful instruments to identify relevant balanced scorecard perspectives. Moreover, with the help of Deppe's approved management approach for banks one can develop balanced scorecard perspectives for the banking industry in general. Balanced scorecard perspectives for industries are an essential intermediate stage in the process of establishing balanced scorecard perspectives unique to the company involved. Copyright Springer-Verlag 2006

Suggested Citation

  • Jan Körnert, 2006. "Perspektiven der Balanced Scorecard: Eine theoretisch-konzeptionelle Analyse zur Auswahl geeigneter Balanced Scorecard-Perspektiven für Kreditinstitute," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(2), pages 155-176, June.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:2:p:155-176
    DOI: 10.1007/s00187-006-0164-8
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    References listed on IDEAS

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    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. Myers, Stewart C, 1974. "Interactions of Corporate Financing and Investment Decisions-Implications for Capital Budgeting," Journal of Finance, American Finance Association, vol. 29(1), pages 1-25, March.
    3. Kring, Thorn, 2003. "Erfolgreiche Strategieumsetzung: Leitfaden zur Implementierung der Balanced Scorecard in Genossenschaftsbanken," Arbeitspapiere 35, University of Münster, Institute for Cooperatives.
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