메뉴 건너뛰기




Volumn 60, Issue 7, 2011, Pages 688-708

When is a balanced scorecard a balanced scorecard?

Author keywords

Balance scorecard; BSC taxonomy; Control systems; Performance measurement (quality)

Indexed keywords


EID: 80055031894     PISSN: 17410401     EISSN: None     Source Type: Journal    
DOI: 10.1108/17410401111167780     Document Type: Article
Times cited : (47)

References (46)
  • 2
    • 0002361916 scopus 로고
    • Teaching smart people how to learn
    • Argyris, C. (1991), "Teaching smart people how to learn" in Harvard Business Review, Vol. 69, No. 3, pp. 99-109.
    • (1991) Harvard Business Review , vol.69 , Issue.3 , pp. 99-109
    • Argyris, C.1
  • 4
    • 1342266715 scopus 로고    scopus 로고
    • The Balanced Scorecard: Judgmental effects of performance measures linked to strategy
    • Banker, R.D., Chang, H. and Pizzini, M.J. (2004), "The Balanced Scorecard: judgmental effects of performance measures linked to strategy" in The Accounting Review, Vol. 79, No. 1, pp. 1-23.
    • (2004) The Accounting Review , vol.79 , Issue.1 , pp. 1-23
    • Banker, R.D.1    Chang, H.2    Pizzini, M.J.3
  • 5
    • 55649116003 scopus 로고    scopus 로고
    • Performance measurement: Learning from the past and projecting the future
    • Bourne, M. (2008), "Performance measurement: learning from the past and projecting the future" in Measuring Business Excellence, Vol. 12, No. 4, pp. 67-72.
    • (2008) Measuring Business Excellence , vol.12 , Issue.4 , pp. 67-72
    • Bourne, M.1
  • 7
    • 30844462999 scopus 로고    scopus 로고
    • Evolution towards excellence: Use of business excellence programs by Canadian organizations
    • Boys, K., Wilcock, A., Karapetrovic, S. and Aung, M. (2005), "Evolution towards excellence: use of business excellence programs by Canadian organizations" in Measuring Business Excellence, Vol. 9, No. 4, pp. 4-15.
    • (2005) Measuring Business Excellence , vol.9 , Issue.4 , pp. 4-15
    • Boys, K.1    Wilcock, A.2    Karapetrovic, S.3    Aung, M.4
  • 8
    • 33748700907 scopus 로고    scopus 로고
    • Performance measurement and the use of balanced scorecard in Canadian hospitals
    • Epstein, M.J., Lee, J.Y. (Eds.), Elsevier, New York, NY
    • Chan, Y.C.K. and Ho, S.J.K. (2000), "Performance measurement and the use of balanced scorecard in Canadian hospitals" in Epstein, M.J. and Lee, J.Y. (Eds.), Advances in Management Accounting, Elsevier, New York, NY, pp. 145-70.
    • (2000) Advances in Management Accounting , pp. 145-170
    • Chan, Y.C.K.1    Ho, S.J.K.2
  • 9
    • 85040384549 scopus 로고    scopus 로고
    • CMA Canada, Management Accounting Guideline, CMA Canada, Mississauga
    • CMA Canada (1999), Applying the Balanced Scorecard, CMA Canada, Mississauga, Management Accounting Guideline.
    • (1999) Applying the Balanced Scorecard
  • 11
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham, G.A. and Xie, J. (1994), "Performance measure congruity and diversity in multi-task principal/agent relations" in The Accounting Review, Vol. 69, No. 3, pp. 429-53.
    • (1994) The Accounting Review , vol.69 , Issue.3 , pp. 429-453
    • Feltham, G.A.1    Xie, J.2
  • 14
    • 77955074739 scopus 로고    scopus 로고
    • Balanced Scorecard implementation in German non-profit organisations
    • Greiling, D. (2010), "Balanced Scorecard implementation in German non-profit organisations" in International Journal of Productivity and Performance Management, Vol. 59, No. 6, pp. 534-54.
    • (2010) International Journal of Productivity and Performance Management , vol.59 , Issue.6 , pp. 534-554
    • Greiling, D.1
  • 15
    • 0001930362 scopus 로고
    • The contingency theory of management accounting
    • Hayes, D. (1977), "The contingency theory of management accounting" in The Accounting Review, Vol. 52, No. 1, pp. 22-39.
    • (1977) The Accounting Review , vol.52 , Issue.1 , pp. 22-39
    • Hayes, D.1
  • 17
    • 0001825712 scopus 로고    scopus 로고
    • Linking balanced scorecard measures to size and market factors: Impact on organizational performance
    • Hoque, Z. and James, W. (2000), "Linking balanced scorecard measures to size and market factors: impact on organizational performance" in Journal of Management Accounting Research, Vol. 12, pp. 1-17.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 1-17
    • Hoque, Z.1    James, W.2
  • 19
    • 2942625232 scopus 로고    scopus 로고
    • Coming up short on nonfinancial performance measurement
    • Ittner, C.D. and Larcker, D.F. (2003), "Coming up short on nonfinancial performance measurement" in Harvard Business Review, Vol. 81, No. 11, pp. 88-95.
    • (2003) Harvard Business Review , vol.81 , Issue.11 , pp. 88-95
    • Ittner, C.D.1    Larcker, D.F.2
  • 20
    • 0141694718 scopus 로고    scopus 로고
    • Corporate budgeting is broken - let's fix it
    • Jensen, M. (2001), "Corporate budgeting is broken - let's fix it" in Harvard Business Review, Vol. 79, No. 10, pp. 94-101.
    • (2001) Harvard Business Review , vol.79 , Issue.10 , pp. 94-101
    • Jensen, M.1
  • 21
  • 22
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: A new challenge for managerial accounting research
    • Kaplan, R.S. (1982), "Measuring manufacturing performance: a new challenge for managerial accounting research" in The Accounting Review, Vol. 57, No. 4, pp. 686-705.
    • (1982) The Accounting Review , vol.57 , Issue.4 , pp. 686-705
    • Kaplan, R.S.1
  • 26
    • 84993043385 scopus 로고    scopus 로고
    • Third-generation balanced scorecard: Evolution of an effective strategic control tool
    • Lawrie, G. and Cobbold, I. (2004), "Third-generation balanced scorecard: evolution of an effective strategic control tool" in International Journal of Productivity and Performance Measurement, Vol. 53, No. 7, pp. 611-23.
    • (2004) International Journal of Productivity and Performance Measurement , vol.53 , Issue.7 , pp. 611-623
    • Lawrie, G.1    Cobbold, I.2
  • 27
    • 0034337004 scopus 로고    scopus 로고
    • The BSC: Judgmental effects of common and unique performance measures
    • Lipe, M.G. and Salterio, S.E. (2000), "The BSC: judgmental effects of common and unique performance measures" in The Accounting Review, Vol. 75, No. 3, pp. 283-96.
    • (2000) The Accounting Review , vol.75 , Issue.3 , pp. 283-296
    • Lipe, M.G.1    Salterio, S.E.2
  • 28
    • 0002673962 scopus 로고
    • Do financial and nonfinancial measures have to agree?
    • McNair, C.J., Lynch, R.L. and Cross, K.F. (1990), "Do financial and nonfinancial measures have to agree?" in Management Accounting, Vol. LXXII, No. 6, pp. 28-36.
    • (1990) Management Accounting , vol.LXXII , Issue.6 , pp. 28-36
    • McNair, C.J.1    Lynch, R.L.2    Cross, K.F.3
  • 29
    • 0012003456 scopus 로고    scopus 로고
    • Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard
    • Malina, M.A. and Selto, F.H. (2001), "Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard" in Journal of Management Accounting Research, Vol. 13, pp. 47-90.
    • (2001) Journal of Management Accounting Research , vol.13 , pp. 47-90
    • Malina, M.A.1    Selto, F.H.2
  • 30
    • 0001094250 scopus 로고    scopus 로고
    • Balanced scorecards in Finnish companies
    • Malmi, T. (2001), "Balanced scorecards in Finnish companies" in Management Accounting Research, Vol. 12, pp. 207-20.
    • (2001) Management Accounting Research , vol.12 , pp. 207-220
    • Malmi, T.1
  • 31
    • 84993074040 scopus 로고    scopus 로고
    • Business performance measurement: An overview of the current state of use in the USA
    • Marr, B. (2005), "Business performance measurement: an overview of the current state of use in the USA" in Measuring Business Excellence, Vol. 9, No. 3, pp. 56-62.
    • (2005) Measuring Business Excellence , vol.9 , Issue.3 , pp. 56-62
    • Marr, B.1
  • 33
    • 0002375355 scopus 로고
    • Integrated performance measurement: Management accounting to support the new manufacturing realities
    • Nanni, A., Dixon, R. and Vollman, T. (1992), "Integrated performance measurement: management accounting to support the new manufacturing realities" in Journal of Management Accounting Research, Vol. 4, pp. 1-19.
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 1-19
    • Nanni, A.1    Dixon, R.2    Vollman, T.3
  • 35
    • 84993091168 scopus 로고    scopus 로고
    • The challenges of performance measurement
    • Neely, A. (2004), "The challenges of performance measurement" in Management Decision, Vol. 42, No. 8, pp. 1017-23.
    • (2004) Management Decision , vol.42 , Issue.8 , pp. 1017-1023
    • Neely, A.1
  • 36
    • 40549106746 scopus 로고    scopus 로고
    • Enhancing the effectiveness of the balanced scorecard with scenario planning
    • Othman, R. (2008), "Enhancing the effectiveness of the balanced scorecard with scenario planning" in International Journal of Productivity and Performance Management, Vol. 57, No. 3, pp. 259-66.
    • (2008) International Journal of Productivity and Performance Management , vol.57 , Issue.3 , pp. 259-266
    • Othman, R.1
  • 37
    • 1342328905 scopus 로고    scopus 로고
    • Management control and performance management: Whence and whither
    • Otley, D. (2003), "Management control and performance management: whence and whither" in The British Accounting Review, Vol. 35, No. 4, pp. 309-26.
    • (2003) The British Accounting Review , vol.35 , Issue.4 , pp. 309-326
    • Otley, D.1
  • 38
    • 33747776443 scopus 로고    scopus 로고
    • Performance measurement systems: Successes, failures and future - a review
    • Paranjape, B., Rossiter, M. and Pantano, V. (2006), "Performance measurement systems: successes, failures and future - a review" in Measuring Business Excellence, Vol. 10, No. 3, pp. 4-14.
    • (2006) Measuring Business Excellence , vol.10 , Issue.3 , pp. 4-14
    • Paranjape, B.1    Rossiter, M.2    Pantano, V.3
  • 39
    • 33747797195 scopus 로고    scopus 로고
    • Does your scorecard need a workshop?
    • February
    • Pforsich, H. (2006), "Does your scorecard need a workshop?" in Strategic Finance, Vol. February, pp. 30-5.
    • (2006) Strategic Finance , pp. 30-35
    • Pforsich, H.1
  • 41
    • 27944495889 scopus 로고
    • The role of management control systems in creating competitive advantage: New perspectives
    • Simons, R. (1990), "The role of management control systems in creating competitive advantage: new perspectives" in Accounting, Organizations and Society, Vol. 15, Nos 1/2, pp. 127-43.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.1-2 , pp. 127-143
    • Simons, R.1
  • 43
    • 0344253991 scopus 로고    scopus 로고
    • A descriptive analysis on the implementation of balanced scorecards in German-speaking countries
    • Speckbacher, G.S., Bischof, J. and Pfeiffer, T. (2003), "A descriptive analysis on the implementation of balanced scorecards in German-speaking countries" in Management Accounting Research, Vol. 14, pp. 361-87.
    • (2003) Management Accounting Research , vol.14 , pp. 361-387
    • Speckbacher, G.S.1    Bischof, J.2    Pfeiffer, T.3
  • 45
    • 71549121014 scopus 로고    scopus 로고
    • For which purposes do managers use Balanced Scorecards? An empirical study
    • Wiersma, E. (2009), "For which purposes do managers use Balanced Scorecards? An empirical study" in Management Accounting Research, Vol. 20, No. 4, pp. 239-51.
    • (2009) Management Accounting Research , vol.20 , Issue.4 , pp. 239-251
    • Wiersma, E.1
  • 46
    • 0000497350 scopus 로고
    • New manufacturing practices and cost management: A review of literature and directions for research
    • Young, S.M. and Selto, F.H. (1991), "New manufacturing practices and cost management: a review of literature and directions for research" in Journal of Accounting Literature, Vol. 10, pp. 265-98.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 265-298
    • Young, S.M.1    Selto, F.H.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.