Does the balanced scorecard support organizational viability?

Jan Achterbergh (Nijmegen School of Management, Nijmegen University, Nijmegen, The Netherlands)
Robert Beeres (Department of Organization, Information, and Economics, Royal Netherlands Military Academy, Breda, The Netherlands)
Dirk Vriens (Nijmegen School of Management, Nijmegen University, Nijmegen, The Netherlands)

Kybernetes

ISSN: 0368-492X

Publication date: 1 December 2003

Abstract

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model (VSM) as a means to describe the functions required for organizational viability. Then we use the VSM as a template to assess whether and how the BSC supports these functions for organizational viability.

Keywords

Citation

Achterbergh, J., Beeres, R. and Vriens, D. (2003), "Does the balanced scorecard support organizational viability?", Kybernetes, Vol. 32 No. 9/10, pp. 1387-1404. https://doi.org/10.1108/03684920310493314

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Publisher

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MCB UP Ltd

Copyright © 2003, MCB UP Limited

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