The balanced scorecard and IT governance
نویسنده
چکیده
The balanced scorecard (BSC) initially developed by Kaplan and Norton, is a performance management system that should allow enterprises to drive their strategies on measurement and follow-up. In recent years the BSC has been applied to information technology (IT) and currently the first real-life IT applications are starting to emerge. In this article, it is shown how the IT balanced scorecard (IT BSC) can be linked to the business balanced scorecard (BU BSC) and in this way support the IT/business governance and alignment processes.
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