The balanced scorecard: comments on balanced scorecard commentaries

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.

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