TY - JOUR AB - Purpose– Reviews the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies.Design/methodology/approach– This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.Findings– The Balanced ScoreCard (BSC) has revolutionized many organizations since it started being used in the early 1990s, and can be seen as the apotheosis of performance management techniques. Whereas before Return on Investment (ROI) was a wet‐finger‐in‐the‐air kind of calculation, the modern executive could now place values on all manner of functions and benchmark employees performance. Whether this revolution was as popular with those having values placed on their functions is another question, and performance management regarding intangibles has been as thorny an issue as it ever was.Practical implications– Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.Originality/value– The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to‐digest format. VL - 22 IS - 3 SN - 1477-7282 DO - 10.1108/14777280810861839 UR - https://doi.org/10.1108/14777280810861839 PY - 2008 Y1 - 2008/01/01 TI - Is training worth it? How to evaluate learning against other investments T2 - Development and Learning in Organizations: An International Journal PB - Emerald Group Publishing Limited SP - 34 EP - 36 Y2 - 2024/05/06 ER -