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Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited
20th Anniversary of the balanced scorecard
Article Type: Editor’s note From: Journal of Accounting & Organizational Change, Volume 8, Issue 4
2012 marks 20 years since Kaplan and Norton’s first publication on the balanced scorecard in the Harvard Business Review (HBR) in 1992. After that article, based on their follow up investigations into more than 300 organizations, Kaplan and Norton have written a series of articles and books to advance the knowledge base of the balanced scorecard. To mark this occasion, the Journal of Accounting & Organizational Change (JAOC) has dedicated two special issues to the balanced scorecard. This is the first one which includes five commentaries on the balanced scorecard. The contributing authors are Steven Salterio, Sven Modell, Hanne Nørreklit and her colleagues, Niels Dechow, and Cristiano Busco and Federico Barnabè.
I would like to thank the contributors for their commentaries on the balanced scorecard. Thanks also go to the reviewers of this special issue. I am very grateful to Professor Robert Kaplan, who, without hesitation, agreed to write his comments on this issue’s five commentaries.
Professors Hanne Nørreklit and Falconer Mitchell will be guest editing our second special issue on the balanced scorecard (for more details, see Call for Papers in this volume). The second issue focuses on empirical/field-based research on the balanced scorecard.
Within a short space I hope this special issue will give the reader a broad resume of issues at the forefront of balanced scorecard practices and academic research.
I also thank Andrew Smith (Publisher), Mark Wade (Assistant Publisher) and Shirin Hoque (Editorial Assistant) for their support during the production of this issue.