[PDF][PDF] Re-examining the cause-and-effect principle of the balanced scorecard
Since the mid 1980's accounting has attempted to turn strategic. In the area of strategically
oriented performance measurement Balanced Scorecard (BSC) has been one of the most
debated suggestions for developing a framework for performance measurement and
management (Kaplan & Norton 1992, 1993, 1996ab 2001, 2004). According to
questionnaire-based research BSC seems to be widely used by Scandinavian firms.
Bengtsson et al.(2000; cf. Dabhilakar & Bengtsson 2002) suggest that 32% of firms within …
oriented performance measurement Balanced Scorecard (BSC) has been one of the most
debated suggestions for developing a framework for performance measurement and
management (Kaplan & Norton 1992, 1993, 1996ab 2001, 2004). According to
questionnaire-based research BSC seems to be widely used by Scandinavian firms.
Bengtsson et al.(2000; cf. Dabhilakar & Bengtsson 2002) suggest that 32% of firms within …
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