Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/217265
Autoren: 
Schulke, Arne
Datum: 
2020
Schriftenreihe/Nr.: 
IUBH Discussion Papers - Business & Management No. 6/2020
Zusammenfassung: 
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.
Schlagwörter: 
Management Accounting
Controlling
Balanced Scorecard
Management Control
JEL: 
M10
M11
M40
Dokumentart: 
Working Paper

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