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Balanced Scorecard Bibliography |
Abernathy, W. 1997. Balanced scorecards make teamwork a reality. The Journal for Quality and Participation (November/December): 58-59.
Abran, A. and L. Buglione. 2003. A multidimensional performance model for consolidating balanced scorecards. Advances in Engineering Software (34): 339-349.
Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.
Banker, R. D., H. Chang and M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23.
Beasley, M., A. Chen, K. Nunez and L. Wright. 2006. Working hand in hand: Balanced scorecards and enterprise risk management. Strategic Finance (March): 49-55.
Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).
Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.
Bible, L., S. Kerr and M. Zanini. 2006. The balanced scorecard: Here and back. Management Accounting Quarterly (Summer): 18-23.
Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).
Boulianne, E. 2006. Empirical analysis of the
reliability
and validity of balanced scorecard measures and dimensions. Advances
in Management Accounting (15):
Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.
Bremser, W. G. and L. F. White. 2000. An experiential approach to learning about the balanced scorecard. Journal of Accounting Education 18(3): 241-255.
Brewer, P. 2002. Putting strategy into the balanced scorecard. Strategic Finance (January): 44-52. (Illustration of the value dynamics framework (VDF) used by Dell).
Brewer, P. C., S. Davis and T. Albright. 2005. Building a successful balanced scorecard program. Cost Management (January/February): 28-37.
Brown, M. G. 1996. Keeping Score: Using the Right Metrics to Drive World-Class Performance. Productivity Inc.
Brown, M. G. 2000. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press.
Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.
Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.
Chan,
Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced
scorecard in Canadian hospitals. Advances in Management Accounting (9):
Chang, O. H. and C. W. Chow. 1999. The balanced scorecard: A potential tool for supporting change and continuous improvement in accounting education. Issues in Accounting Education (August): 395-412.
Chang, R. Y. and M. W. Morgan. 2000. Performance Scorecards. Jossey-Bass.
Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).
Church, K. S. and R. E. Smith. 2007. An extension of the REA framework to support balanced scorecard information requirements. Journal of Information Systems (Spring): 1-25.
Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).
Clinton, B. D., S. Webber and J. M. Hassell. 2002. Implementing the balanced scorecard using the analytic hierarchy process. Management Accounting Quarterly (Spring): 1-11. All of the articles in this issue start on page 1.
Committee on Non-Financial Measures of Effectiveness: Report. 1971. The Accounting Review (Supplement): 165-211. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).
Contino, M. S. 2005. Organizational readiness: Finding the key indicators of performance. Cost Management (September/October): 24-30.
Corrigan, J. 1996. The balanced scorecard: The new approach to performance measurement Australian Accountant (August): 47.
Creelman, J. 1998. Building and Implementing a Balanced Scorecard. London, U. K.: Business Intelligence.
Curtis, C.C. and L.W. Ellis. 1997. Balanced scorecards for new product development. Journal of Cost Management (May/June): 12-18.
Datar, S., S. C. Kulp and R. A. Lambert. 2001. Balancing performance measures. Journal of Accounting Research (June): 75-92. (JSTOR link).
Davis, S. and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research (June): 135-153.
DeBusk, G. K. and A. D. Crabtree. 2006. Does the balanced scorecard improve performance? Management Accounting Quarterly (Fall): 44-48. (Survey).
DeBusk, G. K., R. M. Brown and L. N. Killough. 2003. Components and relative weights in utilization of dashboard measurement systems like the balanced scorecard. The British Accounting Review (35): 215-231.
Dilla, W. N. and P. J. Steinbart. 2005. Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers. Behavioral Research in Accounting (17): 43-54.
Ditz, D. J. Ranganathan and R. Banks. 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute.
Dror, S. and M. Barad. 2006. Enhancing control charts to validate strategy maps. Quality Technology and quantitative Management (December): 529-541.
Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).
Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.
Few, S. 2006. Information
Dashboard Design: The Effective Visual Communication of Data.
O'Reilly Media Inc.
Fisher, J. 1992. Use of nonfinancial performance measures. Journal of Cost Management (Spring): 31-38.
Fonvielle, W. and L. P. Carr. 2001. Gaining strategic alignment: Making scorecards work. Management Accounting Quarterly (Fall): 4-14. (Summary).
Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).
Frigo, M. L. and K. R. Krumwiede. 2000. The balanced scorecard. Strategic Finance (January): 50-54.
Gjerde, K. A. P. and S. B. Hughes. 2007. Tracking performance: When less is more. Management Accounting Quarterly (Fall): 1-12. (Related to the balanced scorecard).
Green, M., J. Garrity and A. Gumbus. 2002. Pitney Bowes calls for new metrics. Strategic Finance (May): 30-35. (Balanced scorecard).
Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713. (Summary).
Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal (March): 1-7.
Gumbus, A. and B. Lyons. 2002. The balanced scorecard at Philips Electronics. Strategic Finance (November): 45-49.
Gumbas, A. and S. D. Johnson. 2003. The balanced scorecard at Futura Industries. Strategic Finance (July): 36-41.
Gumbus, A., B. Lyons and D. E. Bellhouse. 2002. Journey to destination 2005. Strategic Finance (August): 46-50. (Bridgeport Hospital uses a balanced scorecard).
Gumbus, A., B. Lyons and T. Wilson. 2004. Designing a strategy to effectively communicate the balanced scorecard. Cost Management (March/April): 35-38.
Gupta, P. 2004. Six Sigma Business Scorecard: Creating a Comprehensive Corporate Performance Measurement System. McGraw-Hill.
Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.
Hoffecker, J. and C. Goldenberg. 1994. Using the balanced scorecard to develop company-wide performance measures. Journal of Cost Management (Fall): 5-17.
Hoque, Z. and W. James. 2000. Linking the
balanced scorecard measures to size and market factors: Impact on organizational
performance. Journal of Management Accounting Research (12): 1-17.
(Summary).
Hornsby, D. D. and S. Baxendale. 2001. Building a balanced scorecard for entrepreneurs. Journal of Cost Management (November/December): 33-38.
Hughes, S. B., C. B. Caldwell, K. A. Paulson Gjerde and P. J. Rouse. 2005. How groups produce higher-quality balanced scorecards than individuals. Management Accounting Quarterly (Summer): 34-44.
Iansiti, M. and R. Levien. 2004. Strategy as ecology. Harvard Business Review (March): 68-78. (Summary).
Ismail, T. H. 2007. Performance evaluation measures in the private sector: The Egyptian practice. Managerial Auditing Journal 22(5): 503-513.
Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).
Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35. (JSTOR link).
Ittner, C. D. and D. F. Larcker. 2003. Coming up short on nonfinancial performance measurement. Harvard Business Review (November): 88-95. (Summary).
Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note).
Jalbert, T. and S. P. Landry. 2003. Which
performance measurement is best for your company?
Joseph,
G. and A. George
Kaplan, R. S. 1994. Devising a balanced scorecard matched to business strategy. Planning Review (September/October): 15.
Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).
Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January-February): 71-79. (Summary).
Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Strategic learning & the balanced scorecard. Strategy & Leadership (September-October): 18.
Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard is more than just a new measurement system. Harvard Business Review (May/June): . (I may have the incorrect date).
Kaplan, R. S. and D. P. Norton. 1996. Linking the balanced scorecard to strategy. California Management Review (Fall): 53-79.
Kaplan, R. S. and D. P. Norton. 1996. Knowing the score. Financial Executive (November/December): 30-33
Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).
Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Harvard Business Review (October): 72-80.
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Strategic Finance (October): 8, 10, 59-60.
Kaplan, R. S. and D. P. Norton. 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.
Kaplan, R. S. and D. P. Norton. 2006. How to implement new strategy without disrupting your organization. Harvard Business Review (March): 100-109.
Kaplan, R. S. and D. P. Norton. 2008. Mastering the management system. Harvard Business Review (January): 62-77.
Kasurinen, T. 2002. Exploring management accounting change: The case of balanced scorecard implementation. Management Accounting Research (September): 323-343.
Kay, M. 2006. The BPM convergence. Strategic Finance (September): 51-55. (Related to the convergence of balanced scorecard and OLAP).
Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.
Kershaw, R. and S. Kershaw. 2001. Developing a balanced scorecard to implement strategy at St. Elsewhere Hospital. Management Accounting Quarterly (Winter): 28-35.
Kim, W. C. and R. Mauborgne. 2002. Charting your company's future. Harvard Business Review (June): 77-83.
Kurtzman, J. 1997. Is your company off course? Now you can find out why. Fortune (February 17): 128-130. (Summary).
Lambert, R. A. 1998. Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 37-46. (JSTOR link).
Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.
Lawson, R., W. Stratton and T. Hatch. 2006. Scorecarding goes global. Strategic Finance (March): 35-41. (Survey).
Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116.
Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.
Liedtka, S. L., B. K. Church and M. R. Ray. 2008. Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments. Behavioral Research In Accounting 20(2): 73-88.
Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance - An exploratory study. Accounting, Organizations and Society 27(6): 497-529.
Lingle, J. H. and W. A. Schiemann. 1996. From balanced scorecard to strategic gauges: Is measurement worth it? Management Review (March): 56-61.
Lipe, M. and S. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (Summary).
Lipe, M. G. and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (JSTOR link).
Lipe, M. G. and S. Salterio. 2002. A note on the judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society 27(6): 531-540. (Summary).
Lyons, B. and A. Gumbus. 2004. How Unilever HPC-NA sold its employees on the balanced scorecard. Strategic Finance (April): 40-44.
Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).
Maisel, C. S. 1992. Performance measurement: The balance scorecard approach. Journal of Cost Management (Fall): 47-52.
Malina, M. A. and F. H. Selto. 2001. Communicating and controlling strategy: An empirical study of the effectiveness of the balance scorecard. Journal of Management Accounting Research (13): 47-90.
Malina, M. A. and F. H. Selto. 2004. Choice and change of measures in performance measurement models. Management Accounting Research (December): 441-469.
Malmi, T. 2001. Balanced scorecards in Finnish companies: A research note. Management Accounting Research (June): 207-220.
Martinsons, M., R. Davison and D. Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems (25): 71-88. (Summary).
McKenzie, F. C. and M. D. Shilling. 1998. Avoiding performance measurement traps: Ensuring effective incentive design and implementation. Compensation and Benefits Review (July/August): 57-64.
McNelis, L. K. and G. Whitsett. 2003. The visual scorecard. Management Accounting Quarterly (Fall): 17-21.
McWhorter, L. B. 2003. Does
the balanced scorecard reduce information overload?
Mintchik, N. and J. Blaskovich. 2008. Manipulating the balanced scorecard. Strategic Finance (July): 52-53. (A teaching case).
Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).
Missroon, A. M. 1998. Automating the balanced scorecard methodology. Midrange Systems (November 30): 44.
Moore, C., B. J. Rowe and S. K. Widener. 2001. HCS: Designing a balanced scorecard in a knowledge-based firm. Issues in Accounting Education (November): 569- 601.
Nagumo, T. and B. S. Donion. 2006. Integrating the balance scorecard and the COSO ERM frameworks. Cost Management (July/August): 20-30.
Nathan, K. and S. Pelfrey. 2004. Strong medicine for failing hospitals: A balanced scorecard approach. Cost Management (January/February): 24-30.
Niven, P. R. 2001. Examining the endurance of the balanced scorecard. Journal of Cost Management (May/June): 18-24.
Niven, P. R. 2001. Examining the endurance of the balanced scorecard. Journal of Cost Management (May/June): 18-24.
Norreklit, H. 2000. The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research (March): 65-88. (Norreklit criticizes the assumptions underlying the balanced scorecard).
Norreklit, H. 2003. The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society 28(6): 591-619. (Summary).
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (June): 39-45.
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (July): 33-41.
Paladino, R. E. 2005. Balanced forecasts drive value. Strategic Finance (January): 37-42. (Balanced scorecard).
Pforsich, H. 2005. Does your scorecard need a workshop? Strategic Finance (February): 30-35.
Pineno,
C. J.
Pineno, C. J. and C. R. Cristini. 2003. The
balanced scorecard: A vision report card
Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).
Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78.
Preda, P. and T. Watts. 2004. Contemporary accounting innovations in Australia: Manufacturing versus service organizations. Journal of Applied Management Accounting Research (Summer): 17-28. (The innovations include: value-based management, total quality management, balanced scorecard, activity-based costing, and activity-based management).
Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary). (These authors discuss some limitations and problems associated with the balanced scorecard, and recommend a measure network as the solution).
Ridgway, V. F. 1956. Dysfunctional consequences of performance measurements. Administrative Science Quarterly (September): 240-247. (Summary).
Roberts, M. L., T. L. Albright and A. R. Hibbets. Debiasing balanced scorecard evaluations. 2004. Behavioral Research in Accounting (16):75-88.
Ruhl, J. M. 1997. The balanced scorecard and benchmarking videos. Journal of Cost Management (Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard and three benchmarking videos).
Rucci, A. J., S. P. Kirn and R. T. Quinn. 1998. The employee-customer-profit chain at Sears. Harvard Business Review (January-February): 82-97. (Summary).
Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.
Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).
Searcy, D. L. 2004. Aligning the balanced scorecard and a firm's strategy using the analytic hierarchy process. Management Accounting Quarterly (Summer): 1-10.
Silk, S. 1998. Automating the balanced scorecard. Management Accounting (May): 38-40, 42-44. (Summary).
Skyrme , D. J. and D. M. Amidon. 1998. New measures of success. The Journal of Business Strategy (January/February): 20-24.
Smith, M. 1997. Innovation drivers for competitive advantage. Management Accounting (August): 34-35.
Smith, M. 1998. Measuring organisational effectiveness. Management Accounting (October): 34-36.
Sorensen, D. 2003. The value market. Strategic Finance (July): 43-49. (Related to integrated management system software, ABC, balanced scorecard, and budgeting).
Speckbacher, G., J. Bischof and T. Pfeiffer. 2003. A descriptive analysis of the implementation of balanced scorecards in German-speaking countries. Management Accounting Research (December): 361-388.
Stratton, W., R. Lawson and T. Hatch. 2004. Scorecarding as a management coordination and control system. Cost Management (May/June): 36-42.
Stivers, B. P., T. J. Covin, N. G. Hall and S. W. Smalt. 1998. How nonfinancial performance measures are used. Management Accounting (February): 44, 46-49. (Summary).
Surysekar, K. 2003. A note on the interaction effects of non-financial measures of performance. Management Accounting Research (December): 409-417.
Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes of the KPI or scorecard approach from the lean enterprise perspective. Summary).
Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.
Silk, S. 1998. Automating the balanced scorecard. Management Accounting (May): 38-44. (Summary).
Tatikonda, L. U. and R. J. Tatikonda. 1998. We need dynamic performance measures. Management Accounting (September): 49-53. (Summary).
Theriou, N. G., G. N. Theriou and A. Papadopoulos. 2007. Integrating the balanced scorecard and activity-based costing. Cost Management (May/June): 42-48.
Ulrich, D. and N. Smallwood. 2004. Capitalizing on capabilities. Harvard Business Review (June): 119-127.
Van de Vliet, A. 1997. The new balancing act. Management Today (July): 78-80.
Van der Meer-Kooistra, J. and E. G. J. Vosselman. 2004. The balanced scorecard: Adoption and application. Advances in Management Accounting (12): 287-310.
Whitaker, D. A. 2001. Mapping the balanced scorecard to the Baldrige and president's quality criteria. Journal of Cost Management (May/June): 25-29.
Williams, S. 2008. Power combination. Strategic Finance (May): 26-35. (The balanced scorecard and business intelligence).
Willyerd, K. A. 1997. Balancing your evaluation act. Training (March): 52-58.
Wong-On-Wing, B., L. Guo, W. Li and D. Yang. 2007. Reducing conflict in balance scorecard evaluations. Accounting, Organizations and Society 32(4-5): 363-377.
Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231. (JSTOR link).
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