Examining the endurance of the balanced scorecard

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eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 15, Issue 3 : 18-24

Review Article

Examining the endurance of the balanced scorecard

P.R. Niven

Abstract

Balanced scorecard, a management tool for nonfinancial measurements was analyzed in relation to Drucker's and Maslow's theory of business. It serves as a mechanism for translating an organization's mission into actionable measures. Organizational strategy is reflected as a hypothesis constructed through a series of if-then statements. The adaptability of balanced scorecard makes it an effective long-term management tool.

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