The Balanced Scorecard (BSC) came to the fore following drawbacks from using financial measures only to measure company performance. Managers are using BSC to communicate their strategy, for planning and controlling, for getting feedback and, for performance monitoring. This study examines the factors that influence managers to use the BSC. Identifying the factors will help to explain why some ...

The Balanced Scorecard (BSC) is a popular concept for performance measurement, because it focuses attention of management on just a few measures and bridges different functional areas (both financial and non-financial measures are included in the BSC). But, the BSC has also received some criticism. In this paper five limitations of the use of the BSC are discussed: BSCs focus on unidirectional ...

Kaplan and Norton introduced the Balanced Scorecard (BSC) which is based on a systems perspective of the business strategy and performance measurement. Many organizations around the world are using the BSC to define, implement and manage strategy. Nevertheless there exist studies that identify problems and limitations associated with the implementation and use of the BSC. Those studies show in ...

Leaf-chewing insects are commonly believed to be unable to crush the nutrient-rich bundle sheath cells (BSC) of C 4 grasses. This physical constraint on digestion is thought to reduce the nutritional quality of these grasses substantially. However, recent evidence suggests that BSC are digested by grasshoppers. To directly assess the ability of grasshoppers to digest C 4 grass BSC, leaf particl...

In this quasi-experimental study, we investigate whether bank branches implementing the Balanced Scorecard (BSC) outperform bank branches within the same banking organization on key financial measures. Although the BSC has gained popularity among managers as a performance measurement tool, little empirical evidence exists to substantiate claims that the BSC promotes superior financial performan...

BACKGROUND The efficacy and safety of axitinib, a potent and selective vascular endothelial growth factor receptors 1-3 inhibitor, combined with best supportive care (BSC) was evaluated in a global, randomized, placebo-controlled phase II trial in patients with locally advanced or metastatic hepatocellular carcinoma (HCC). PATIENTS AND METHODS Patients with HCC and Child-Pugh Class A who prog...

Despite the fact that since its launch by Kaplan and Norton (1992) professional and academic discourse on the Balanced Scorecard (BSC) is intense, it is not clear to what extent organizational changes are induced by and associated with this discourse. An intensive BSC-discourse may not be equated with a large amount of actual changes within organizations. This paper’s aim is to contribute to un...