{"title":"Conceptual Foundations of the Balanced Scorecard","authors":"R. Kaplan","doi":"10.2139/SSRN.1562586","DOIUrl":"https://doi.org/10.2139/SSRN.1562586","url":null,"abstract":"David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"77 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114023098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Management Accounting Theory and Practice in German-Speaking Countries","authors":"Ralf Ewert, Alfred Wagenhofer","doi":"10.1016/S1751-3243(06)02021-9","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02021-9","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"288 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116592582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The History of Management Accounting in the U.S.","authors":"R. Fleischman, Thomas N. Tyson","doi":"10.1016/S1751-3243(06)02022-0","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02022-0","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128696895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Development of Cost and Management Accounting Ideas in the Nordic Countries","authors":"Salme Näsi, Carsten Rohde","doi":"10.1016/S1751-3243(06)02023-2","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02023-2","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124607275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings","authors":"S. Haka","doi":"10.1016/S1751-3243(06)02010-4","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02010-4","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121155302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Psychology Theory in Management Accounting Research","authors":"J. G. Birnberg, Joan Luft, Michael D. Shields","doi":"10.1016/S1751-3243(06)01004-2","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)01004-2","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123940993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Management Accounting Practices in the People's Republic of China","authors":"J. Xiao, C. Chow, Rong-Ruey Duh","doi":"10.1016/S1751-3243(06)02019-0","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)02019-0","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125773077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Theorizing Contingencies in Management Control Systems Research","authors":"R. Chenhall","doi":"10.1016/S1751-3243(06)01006-6","DOIUrl":"https://doi.org/10.1016/S1751-3243(06)01006-6","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127562760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future","authors":"Antonio Dávila, George Foster","doi":"10.1016/S1751-3243(07)03006-4","DOIUrl":"https://doi.org/10.1016/S1751-3243(07)03006-4","url":null,"abstract":"","PeriodicalId":268361,"journal":{"name":"Handbooks of Management Accounting Research","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126979388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}