The design and implementation of the balanced business scorecard

Stephen R. Letza (University of Bradford Management Centre, Bradford, UK)

Business Process Re-engineering & Management Journal

ISSN: 1355-2503

Publication date: 1 December 1996


Kaplan and Norton’s concept of the balanced scorecard has received wide acceptance from both academics and practitioners. The design and construction of balanced scorecards has not, however, been well documented. Reports on a study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use. Reviews the theoretical background of integrated performance measures, describes, analyses and cross‐compares the performance measures designed by the three companies. Concludes with a discussion on whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies.



Letza, S. (1996), "The design and implementation of the balanced business scorecard", Business Process Re-engineering & Management Journal, Vol. 2 No. 3, pp. 54-76.

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Copyright © 1996, MCB UP Limited

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