TY  - CHAP
AB  - Technological advances and increasing competition are forcing organisations to monitor their performance ever more closely. The concept of the balanced scorecard offers a systematic and coherent method of performance measurement that in particular concentrates on assessing present performance in the light of an organisation’s strategy and takes into account the importance of the various policy aspects. In this paper we study the extent to which the concept contributes to the desired improvement of performance. To this end, we examine the motives for adopting the concept and the decision-making process around this adoption. We study the functioning of the balanced scorecard as a means to control performance, assuming that its functioning is linked to an organisation’s problems and is influenced by other control instruments used. This is why we have done case research.
VL  - 12
SN  - 978-0-76231-118-7, 978-1-84950-281-8/1474-7871
DO  - 10.1016/S1474-7871(04)12013-3
UR  - https://doi.org/10.1016/S1474-7871(04)12013-3
AU  - van der Meer-Kooistra Jeltje
AU  - Vosselman Ed G.J
PY  - 2004
Y1  - 2004/01/01
TI  - THE BALANCED SCORECARD: ADOPTION AND APPLICATION
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 287
EP  - 310
Y2  - 2024/04/23
ER  -