David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.
David Norton和我在1992年《哈佛商业评论》的一篇文章中介绍了平衡计分卡(Kaplan & Norton, 1992)。这篇文章是基于一个多公司的研究项目，研究无形资产在价值创造中发挥核心作用的公司的绩效衡量(诺兰诺顿研究所，1991)。诺顿和我认为，如果公司要改善对无形资产的管理，他们必须将无形资产的测量纳入他们的管理系统。1992年《哈佛商业评论》的文章发表后，几家公司迅速采用了平衡计分卡，这让我们对它的力量和潜力有了更深入、更广泛的了解。在接下来的15年里，随着它被世界各地成千上万的私人、公共和非营利企业所采用，我们将这一概念扩展并拓宽为一种描述、沟通和实施战略的管理工具。本文描述了最初的平衡计分卡文章的根源和动机，以及随后将其与更大的管理文献联系起来的创新。
{"title":"Conceptual Foundations of the Balanced Scorecard","authors":"R. Kaplan","doi":"10.2139/SSRN.1562586","DOIUrl":"https://doi.org/10.2139/SSRN.1562586","url":null,"abstract":"David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"77 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114023098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)02021-9
Ralf Ewert, Alfred Wagenhofer
{"title":"Management Accounting Theory and Practice in German-Speaking Countries","authors":"Ralf Ewert, Alfred Wagenhofer","doi":"10.1016/S1751-3243(06)02021-9","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02021-9","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"288 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116592582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)02022-0
R. Fleischman, Thomas N. Tyson
{"title":"The History of Management Accounting in the U.S.","authors":"R. Fleischman, Thomas N. Tyson","doi":"10.1016/S1751-3243(06)02022-0","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02022-0","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128696895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)02023-2
Salme Näsi, Carsten Rohde
{"title":"Development of Cost and Management Accounting Ideas in the Nordic Countries","authors":"Salme Näsi, Carsten Rohde","doi":"10.1016/S1751-3243(06)02023-2","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02023-2","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124607275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)02010-4
S. Haka
{"title":"A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings","authors":"S. Haka","doi":"10.1016/S1751-3243(06)02010-4","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02010-4","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121155302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)01004-2
J. G. Birnberg, Joan Luft, Michael D. Shields
{"title":"Psychology Theory in Management Accounting Research","authors":"J. G. Birnberg, Joan Luft, Michael D. Shields","doi":"10.1016/S1751-3243(06)01004-2","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)01004-2","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123940993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)02019-0
J. Xiao, C. Chow, Rong-Ruey Duh
{"title":"Management Accounting Practices in the People's Republic of China","authors":"J. Xiao, C. Chow, Rong-Ruey Duh","doi":"10.1016/S1751-3243(06)02019-0","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02019-0","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125773077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(06)01006-6
R. Chenhall
{"title":"Theorizing Contingencies in Management Control Systems Research","authors":"R. Chenhall","doi":"10.1016/S1751-3243(06)01006-6","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)01006-6","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127562760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1016/S1751-3243(07)03006-4
Antonio Dávila, George Foster
{"title":"The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future","authors":"Antonio Dávila, George Foster","doi":"10.1016/S1751-3243(07)03006-4","DOIUrl":"https://doi.org/10.1016/S1751-3243(07)03006-4","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126979388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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