Titre
The balanced scorecard: a necessary good or an unnecessary evil?
Type
article
Institution
UNIL/CHUV/Unisanté + institutions partenaires
Périodique
Auteur(s)
Mooraj, S.
Auteure/Auteur
Oyon, D.
Auteure/Auteur
Hostettler, D.
Auteure/Auteur
Liens vers les personnes
ISSN
0263-2373
Statut éditorial
Publié
Date de publication
1999
Volume
17
Numéro
5
Première page
481–491
Peer-reviewed
Oui
Langue
anglais
Résumé
The Balanced Scorecard has emerged in recent years as what can perhaps best be described as a strategic control tool. Although surrounded by much publicity in both professional and academic circles, few organisations are yet in a position to quantify its benefits, therefore investing time and money for unquantifiable results. The question posed in this article is whether or not the Balanced Scorecard is a necessary good, an unnecessary evil …or perhaps, a necessary evil …for such organisations.
Through a discussion of current literature on the topic and various examples, the article demonstrates that the Balanced Scorecard is a `necessary good' for today's organisations. It is a tool which adds value by providing both relevant and balanced information in a concise way for managers, creating an environment which is conducive to learning organisations and eliminating the need for managers to 'choose' which type of control system to use at any given time. However, the article also draws attention to the fact that the entire Balanced Scorecard implementation process relies on both formal and informal processes, and that there are written and unwritten rules which must be considered for the process to be implemented successfully.
Through a discussion of current literature on the topic and various examples, the article demonstrates that the Balanced Scorecard is a `necessary good' for today's organisations. It is a tool which adds value by providing both relevant and balanced information in a concise way for managers, creating an environment which is conducive to learning organisations and eliminating the need for managers to 'choose' which type of control system to use at any given time. However, the article also draws attention to the fact that the entire Balanced Scorecard implementation process relies on both formal and informal processes, and that there are written and unwritten rules which must be considered for the process to be implemented successfully.
PID Serval
serval:BIB_12154
Date de création
2007-11-19T08:32:06.571Z
Date de création dans IRIS
2025-05-20T13:40:50Z