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Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard

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  • Körnert, Jan
  • Wolf, Cornelia

Abstract

Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen für eine Ausgestaltung der Balanced Scorecard vor. Dabei wird deutlich, daß die Balanced Scorecard als instrumentelles Pendant zu jedem der drei Ansätze fungieren kann. Hieraus leiten sich nicht zuletzt ihre große Flexibilität und eindrucksvolle Resonanz ab.

Suggested Citation

  • Körnert, Jan & Wolf, Cornelia, 2006. "Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard," Wirtschaftswissenschaftliche Diskussionspapiere 02/2006, University of Greifswald, Faculty of Law and Economics.
    • Handle: RePEc:zbw:grewdp:022006
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    References listed on IDEAS

    as
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    2. Frank Keuper, 2005. "Gestaltung der Unternehmungskomplexität im Lichte von Ashby und Luhmann," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(2), pages 211-238, June.
    3. 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.
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    Cited by:

    1. Wellmann, Holger, 2012. "Einsatz der Balanced Scorecard in der betrieblichen Gesundheitspolitik," Arbeitspapiere 266, Hans-Böckler-Stiftung, Düsseldorf.

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    More about this item

    Keywords

    balanced scorecard; shareholder value; stakeholder; systems theory; Balanced Scorecard; wertorientierte Unternehmensführung; Anspruchsgruppen; Systemtheorie;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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