Cohen, Sandra; Thiraios, Dimitris; Kandilorou, Myrto - In: Managerial Auditing Journal 23 (2008) May, pp. 485-503
Purpose – The proponents of balanced scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. The purpose of this paper is to use the underlying hypotheses of BSc in order to assess whether improvements that relate to...