The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media, researchers have shown that the implementation of BSC can be a...

The Balanced Scorecard (BSC) is one of the most influential concepts in accounting and management. The BSC recently celebrated its 20-year anniversary. Since its introduction, the BSC has been the subject of much debate among academics and practitioners. The research literature on the BSC has...

Since its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both academics and practitioners. In the ‘official' practitioner-oriented literature the BSC's main proponents Kaplan and Norton have touted the concept's potential performance enhancing...