The Accounting Review, Vol. 79, No. 1 (Jan., 2004), pp. 1-23 (23 pages) The balanced scorecard provides a framework for selecting multiple performance measures that supplement traditional financial ...
The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key ...
No matter how much we advocate the science of marketing, its art has not disappeared. Take the balanced scorecard, for instance. In the tradition of marketing creativity, a graphical document—the ...