Hat sich die Orientierung am Shareholder Value weltweit durchgesetzt? Diese Untersuchung der über 100 größten börsennotierten Aktiengesellschaften in Deutschland zeigt erstmals, dass sich nur eine verschwindende Minderheit zur Bevorzugung der Aktionäre bekennt. Vermeidet man diesen Begriff...

A rising awareness about the limitations of measuring organisational success merely with financial metrics has motivated researchers and practitioners to call for more holistic performance management and measurement systems. The balanced scorecard (BSC) as proposed by Kaplan and Norton is maybe...

External value measures are the favorite tools of modern investors and managers to assess current and prospective company's ability to achieve the goal of maximizing shareholder value. They provide a market assessment of intrinsic value of a company, and management's performance and strategy....

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...