将平衡计分卡与组织股东的期望联系起来

Richard A. L. Caldarola
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引用次数: 3

摘要

平衡计分卡(BSC)被认为是解决组织战略管理弊病的灵丹妙药。然而,无论是对一个行业内的样本还是跨行业的样本,内部和外部绩效测量的战略含义都没有被证明是可靠的。本研究提出了一个新的模型,将平衡计分卡从一个由三部分组成的内部和一部分组成的外部绩效测量系统转化为一个全面的测量系统,该系统包括利益相关者的先验期望,并将这些期望与绩效测量系统相结合,使组织能够满足所有利益相关者的通常排他的期望。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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