The paper highlights the importance of visual representations of strategic intent in order to understand how organizational resources – especially intangible assets and intellectual capital – are used to create value. Based on the literature the paper provides a taxonomy of organizational...

Purpose – This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations. Design/methodology/approach – Analysing texts about balanced...

Purpose – To examine the value relevance of the Balanced Scorecard (BSC) for equity valuation. Design/methodology/approach – The investigations are based on the empirical relationships between a set of BSC indicators and the exchange ratios for a sample of 32 mergers and acquisitions (M&As)...

Purpose – The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC). Design/methodology/approach – The paper adopts a...

Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key problematic effects, and to suggest a future direction. Design/methodology/approach – The shift from the industrial to the...

Purpose – The purpose of this response is to refute Voelpel et al. 's five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment. Design/methodology/approach – Provides quotes from published articles and books by Kaplan‐Norton that...

Purpose – Faced with increasing environmental problems, traditional methods for transmitting information regarding corporate environmental actions are insufficient. Accordingly, the purpose of this paper is to suggest the environmental capital report, the knowledge map and the balanced...

Purpose – One of the responses to criticisms of traditional forms of accounting reports for knowledge‐based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims...

Purpose – The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in the knowledge economy. However, very little research has examined the usefulness of the BSC and IC...

Purpose Two drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current frameworks is too generic; and second, the current process of identifying relevant management disclosures is...