{"title":"将平衡计分卡与组织股东的期望联系起来","authors":"Richard A. L. Caldarola","doi":"10.3844/AJEBASP.2016.14.22","DOIUrl":null,"url":null,"abstract":"The Balanced Scorecard (BSC) has been proposed as a near-panacea for the strategic management ills that may beset an organization. However, the strategic implications of internal and external performance measurement have not been demonstrated as reliable either for a sample within one industry or across industries. This study proposes a new model that translates the BSC from a three-part internal and one-part external performance measurement system into a comprehensive measurement system that includes stakeholders’ a priori expectations and that merges those expectations with performance measurement systems that will enable organizations to satisfy the often exclusive expectations of all stakeholders.","PeriodicalId":169514,"journal":{"name":"American Journal of Economics and Business Administration","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Linking the Balanced Scorecard to Organizational Shareholders’ Expectations\",\"authors\":\"Richard A. L. Caldarola\",\"doi\":\"10.3844/AJEBASP.2016.14.22\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Balanced Scorecard (BSC) has been proposed as a near-panacea for the strategic management ills that may beset an organization. However, the strategic implications of internal and external performance measurement have not been demonstrated as reliable either for a sample within one industry or across industries. This study proposes a new model that translates the BSC from a three-part internal and one-part external performance measurement system into a comprehensive measurement system that includes stakeholders’ a priori expectations and that merges those expectations with performance measurement systems that will enable organizations to satisfy the often exclusive expectations of all stakeholders.\",\"PeriodicalId\":169514,\"journal\":{\"name\":\"American Journal of Economics and Business Administration\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-02-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"American Journal of Economics and Business Administration\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3844/AJEBASP.2016.14.22\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"American Journal of Economics and Business Administration","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3844/AJEBASP.2016.14.22","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Linking the Balanced Scorecard to Organizational Shareholders’ Expectations
The Balanced Scorecard (BSC) has been proposed as a near-panacea for the strategic management ills that may beset an organization. However, the strategic implications of internal and external performance measurement have not been demonstrated as reliable either for a sample within one industry or across industries. This study proposes a new model that translates the BSC from a three-part internal and one-part external performance measurement system into a comprehensive measurement system that includes stakeholders’ a priori expectations and that merges those expectations with performance measurement systems that will enable organizations to satisfy the often exclusive expectations of all stakeholders.