IUBH Discussion Papers - Business & Management No. 6/2020
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.
Management Accounting Controlling Balanced Scorecard Management Control