David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of the...

The sustainable organizational change has an ever increasing importance, leading to the rethinking of the management and systems of performance measurement and monitoring within the companies. As a reaction to current economic phenomena, in the first section of this work we tried to bring out the need for using the couple Balanced Scorecard Corporate Social Responsibility by companies. Thus, co...

First developed by Kaplan and Norton [Kaplan R. S., & Norton D. P. (1992). The balance scorecard – measures that drive performance. Harvard Business Review, 70(1), 71–79], balanced scorecard (BSC) provides an integrated view of overall organizational performance and strategic objectives. BSC integrates financial measures with other key performance indicators to create a perspective that incorpo...

The responsibility for managing and conserving freshwater ecosystems is typically shared by multiple organizations with sometimes conflicting policy mandates. However, scorecard-based approaches for measuring management effectiveness in natural resource management are usually confined to single organizations. This paper describes a social learning approach which acknowledges cooperation as an e...

Wireless Intrusion Detection System (IDS) performance metrics are used to measure the ability of a wireless IDS to perform a particular task and to fit within the performance constraints. These metrics measure and evaluate the parameters that impact the performance of a wireless IDS. Wireless IDS analyze wireless specific traffic including scanning for external users trying to connect to the ne...

The Balanced Scorecard is a framework for strategic planning and performance management, which has the ability to provide executives and others in an organization a fast but comprehensive view of the business. Due to the complex relations and great amount of information, the most effective way to communicate this scorecard is visually. This study aims to develop an interactive scorecard visuali...

From the beginning, it is important to understand why measuring an organization's performance is both necessary and vital. An organization operating without a performance measurement system is like an airplane flying without a compass, a Formula One race car driver guiding his car blindfolded, or a CEO operating without a strategic plan. The purpose of measuring performance is not only to know ...

Das Konzept der Balanced Scorecard (BSC) ist relativ schnell nach den ersten Veröffentlichungen weltweit in die Führungsetagen vieler Unternehmen eingezogen. Auch in der Landwirtschaft scheint es als effizientes ControllingAssistenzsystem erfolgversprechend. Der Beitrag skizziert die besonderen Anforderungen an die Entwicklung und Einführung einer Agrar-BSC, um dieses Konzept für die landwirtsc...

The balanced scorecard has proved itself as a valuable strategic tool in measuring not only the financial performance, but also the customer focus, internal business processes and learning and growth of a company. To date, very little has been done to incorporate new breakthroughs in financial management in the financial perspective of the balanced scorecard. In this study, new trends in financ...

Environmental issues have received considerable attention in the literature over the past few years; consider, for example, Burrit (2004), Hopwood (2009), Hubbard (2009), Masanet-Llodra (2006), and Schaltegger and Wagner (2006), to name but a few. Several factors have motivated companies to investigate and improve environmental performance (Länsiluoto&Järvenpää, 2008). Stakeholders, such as cus...