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Posts Tagged ‘David Norton’

The Balanced Scorecard: review and criticism


Balanced Scorecard Performance Management

Robert S. Kaplan and David P. Norton’s 1996 book ‘’The Balanced Scorecard: Translating strategy into action” is considered to be a major contribution to the development of performance management, as their work has changed the way performance is measured. In the almost 20 years that have passed since its publishing, the Balanced Scorecard System has been implemented by thousands of companies and organizations worldwide, proving its value in time.

Balanced Scorecard – A Strategic Management System. A case study from Taiwan


Balanced Scorecard – A Strategic Management System

“If you cannot measure it, you cannot improve it.” (Lord Kelvin)

The Balanced Scorecard, or BSC, is a strategy performance management tool that helps managers to put in balance four main perspectives (the customer’s perspective, the company’s internal perspective, as well as innovation and improvement). Also, it encourages them to focus on complex cause and effect relationships and on developing a systemic aligned strategy.


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