Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/217265
Authors: 
Schulke, Arne
Year of Publication: 
2020
Series/Report no.: 
IUBH Discussion Papers - Business & Management No. 6/2020
Abstract: 
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a quarter of a century after its inception. The paper is based on a former publication by the same author in the German WISU journal.
Subjects: 
Management Accounting
Controlling
Balanced Scorecard
Management Control
JEL: 
M10
M11
M40
Document Type: 
Working Paper

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