The balanced scorecard: comments on balanced scorecard commentaries
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 26 October 2012
Abstract
Purpose
The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).
Design/methodology/approach
The author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.
Findings
The author finds that academic commentary on the BSC often ignores its role in strategy execution.
Research limitations/implications
The commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences.
Practical implications
The paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives.
Social implications
The paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies.
Originality/value
The paper reflects the personal views of the author; it is original to him.
Keywords
Citation
Kaplan, R.S. (2012), "The balanced scorecard: comments on balanced scorecard commentaries", Journal of Accounting & Organizational Change, Vol. 8 No. 4, pp. 539-545. https://doi.org/10.1108/18325911211273527
Publisher
:Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited