Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
Publications
Publications
  • 2012
  • Comment
  • Journal of Accounting & Organizational Change

The Balanced Scorecard: Comments on Balanced Scorecard Commentaries

By: Robert S. Kaplan
  • Format:Print
ShareBar

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.
  • Find it at Harvard

About The Author

Robert S. Kaplan

Accounting and Management
→More Publications

More from the Author

    • Harvard Business Review Digital Articles

    We Need Better Carbon Accounting. Here's How to Get There.

    By: Robert S. Kaplan and Karthik Ramanna
    • Journal of Occupational and Environmental Medicine

    A Career Life-Cycle Perspective on Women's Health and Safety

    By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
    • Strategic Finance

    Sustainable Strategies and Net-Zero Goals

    By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
More from the Author
  • We Need Better Carbon Accounting. Here's How to Get There. By: Robert S. Kaplan and Karthik Ramanna
  • A Career Life-Cycle Perspective on Women's Health and Safety By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
  • Sustainable Strategies and Net-Zero Goals By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Digital Accessibility
Copyright © President & Fellows of Harvard College