The design and implementation of the balanced business scorecard: An analysis of three companies in practice

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Business Process Re-engineering & Management Journal

ISSN: 1355-2503
Currently published as: Business Process Management Journal

Online from: 1995

Subject Area: Accounting and Finance

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Document Information:
Title:	The design and implementation of the balanced business scorecard: An analysis of three companies in practice
Author(s):	Stephen R. Letza, (University of Bradford Management Centre, Bradford, UK)
Citation:	Stephen R. Letza, (1996) "The design and implementation of the balanced business scorecard: An analysis of three companies in practice", Business Process Re-engineering & Management Journal, Vol. 2 Iss: 3, pp.54 - 76
Keywords:	Performance measurement, Strategy model
Article type:	Case study
DOI:	10.1108/14637159610151217 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	Kaplan and Norton’s concept of the balanced scorecard has received wide acceptance from both academics and practitioners. The design and construction of balanced scorecards has not, however, been well documented. Reports on a study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use. Reviews the theoretical background of integrated performance measures, describes, analyses and cross-compares the performance measures designed by the three companies. Concludes with a discussion on whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies.