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  • 2012
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  • Journal of Accounting & Organizational Change

The Balanced Scorecard: Comments on Balanced Scorecard Commentaries

By: Robert S. Kaplan
  • Format:Print
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Abstract

This paper provides the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). The author finds that academic commentary on the BSC often ignores its role in strategy execution. The paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social, and community objectives in their strategies. It also presents constructive suggestions for how to teach about the BSC in MBA and executive programs.

Keywords

Strategy Execution; Performance Management; Strategy; Public Sector; Balanced Scorecard; Performance

Citation

Kaplan, Robert S. "The Balanced Scorecard: Comments on Balanced Scorecard Commentaries." Journal of Accounting & Organizational Change 8, no. 4 (2012): 539–545.

About The Author

Robert S. Kaplan

Accounting and Management
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