Purpose – The objective of this paper is to address the question of whether the Balanced Scorecard (BSC) can be utilized in non‐profit organizations, in particular hospital sector organizations. A secondary objective addresses the issue of whether the BSC can be utilized employing the...

Purpose – Aims to verify the usefulness of a “balanced approach”. Design/methodology/approach – This study examined 236 small manufacturers that had attempted to become suppliers to the mass merchandiser market. Each firm was asked to complete a self‐assessment instrument and allow its...

Purpose – The purpose of this paper is to evaluate Balanced Scorecard by listing claims made by its authors and counterclaims made by other scholars/authors; to justify further research for answering the question “how to measure” in a broad manner; and to justify further research in...

Purpose – The purpose of this paper is to show how the Balanced Scorecard approach, a performance management system, could be implemented at a college of business. Design/methodology/approach – The authors' own college of business is used as an example, to present how a successful Balanced...

Purpose – Survey research suggests that 85 per cent of companies world‐wide have performance management systems. Of that number, many adopt such systems with the ultimate objective of increasing productivity and profitability. The purpose of this paper is to show how EDF Energy decided to...

Purpose – The purpose of this paper is to empirically validate the performance management framework for managing public sector performance, particularly public schools. Design/methodology/approach – The performance management framework was developed based on the balanced scorecard principle,...

Purpose – To explore some of the theories presented in the latest Kaplan and Norton book Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Design/methodology/approach – This interview and transcript is prepared by an independent writer. Findings – Presents David...

Purpose – This research seeks to explore the human interpretation of performance management information using Kaplan and Norton's Balanced Scorecard (BSC) as a research vehicle. Design/methodology/approach – The paper uses the controlled environment of an experiment to explicitly investigate...

Purpose – The purpose of this paper is to develop an integrated balanced scorecard (BSC) analytical hierarchy process (AHP) approach for supply chain management (SCM) evaluation. It aims to measure SCM performance from the following four perspectives: finance, customer, internal business...

Purpose – This paper aims to review the developments in performance measurement over the last 20 years, reflecting on the past and projecting into the future. Design/methodology/approach – The author presents a personal reflection on research and practice. Findings – The paper identifies...