Corporate performance reporting revisited ‐ the balanced scorecard and dynamic management reporting

Kenton B. Walker (Associate Professor of Accounting, University of Wyoming, Laramie, Wyoming, USA)

Industrial Management & Data Systems

ISSN: 0263-5577

Publication date: 1 May 1996

Abstract

Points out that traditional financial systems used for internal reporting are limited in several ways. Describes how a company implemented a philosophy of dynamic management reporting (DMR) that provided for a highly flexible performance reporting system. DMR can serve as a catalyst for organizational change, introduce new reporting concepts, incorporate a wide variety of performance measures, and encourage cross‐ functional understanding and co‐ordination.

Keywords

Citation

Walker, K.B. (1996), "Corporate performance reporting revisited ‐ the balanced scorecard and dynamic management reporting", Industrial Management & Data Systems, Vol. 96 No. 3, pp. 24-30. https://doi.org/10.1108/02635579610114929

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Publisher

:

MCB UP Ltd

Copyright © 1996, MCB UP Limited

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