✦ LIBER ✦

The promise and perils of the balanced scorecard

✍ Scribed by Gary Cokins

Publisher: John Wiley and Sons
Year: 2010
Tongue: English
Weight: 139 KB
Volume: 21
Category: Article
ISSN: 1044-8136
DOI: 10.1002/jcaf.20576

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. © 2010 Wiley Periodicals, Inc.

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