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MANAGEMENT AND ACCOUNTING WEB |
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Balanced Scorecard Bibliography |
Abernathy, W. 1997. Balanced scorecards make teamwork a reality. The Journal for Quality and Participation (November/December): 58-59.
Abran, A. and L. Buglione. 2003. A multidimensional performance model for consolidating balanced scorecards. Advances in Engineering Software (34): 339-349.
Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.
Albright, T., S. Davis and A. R. Hibbets. 2009. Tri-Cities Community Bank - A balanced scorecard case. IMA Educational Case Journal 2(1): 1-7.
Apgar, D. 2011. Assumption-based metrics: Recipe for success. Strategic Finance (November): 26-33. (Note).
Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.
Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.
Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23. (JSTOR link).
Barndt, R. J., C. H. McGee and A. J. Cataldo II. 2011. Failure to benchmark: An out-of-balance scorecard at an academic institution. Management Accounting Quarterly (Winter): 49-56.
Beasley, M., A. Chen, K. Nunez and L. Wright. 2006. Working hand in hand: Balanced scorecards and enterprise risk management. Strategic Finance (March): 49-55.
Bedford, D., D. A. Brown, T. Malmi and P. Sivabalan. 2008. Balanced scorecard design and performance impacts: Some Australian evidence. Journal of Applied Management Accounting Research (Summer): 17-36.
Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).
Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.
Bento, A. and L. F. White. 2010. An exploratory study of strategic performance measurement systems. Advances in Management Accounting (18): 1-26.
Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).
Bible, L., S. Kerr and M. Zanini. 2006. The balanced scorecard: Here and back. Management Accounting Quarterly (Summer): 18-23.
Biggart, T. B., L. L. Burney, R. Flanagan and J. W. Harden. 2010. Is a balanced scorecard useful in a competitive retail environment? Management Accounting Quarterly (Fall): 1-12.
Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).
Boulianne, E. 2006. Empirical analysis of the
reliability
and validity of balanced scorecard measures and dimensions. Advances
in Management Accounting (15):
Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.
Bremser, W. G. and L. F. White. 2000. An experiential approach to learning about the balanced scorecard. Journal of Accounting Education 18(3): 241-255.
Brewer, P. 2002. Putting strategy into the balanced scorecard. Strategic Finance (January): 44-52. (Illustration of the value dynamics framework (VDF) used by Dell).
Brewer, P. C., S. Davis and T. Albright. 2005. Building a successful balanced scorecard program. Cost Management (January/February): 28-37.
Brown, M. G. 1996. Keeping Score: Using the Right Metrics to Drive World-Class Performance. Productivity Inc.
Brown, M. G. 2000. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press.
Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.
Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.
Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.
Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.
Cardinaels, E. and P. M. G. van Veen-Dirks. 2010. Financial versus non-financial information: The impact of information organization and presentation in a balanced scorecard. Accounting, Organizations and Society 35(6): 565-578.
Carmona, S., G. Iyer and P. M. J. Reckers. 2011. The impact of strategy communications, incentives and national culture on balanced scorecard implementation. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 62-74.
Chan,
Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced
scorecard in Canadian hospitals. Advances in Management Accounting (9):
Chan, Y. L. and A. Seaman. 2008. Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations. Advances in Management Accounting (17): 151-180.
Chang, O. H. and C. W. Chow. 1999. The balanced scorecard: A potential tool for supporting change and continuous improvement in accounting education. Issues in Accounting Education (August): 395-412.
Chang, R. Y. and M. W. Morgan. 2000. Performance Scorecards. Jossey-Bass.
Chen, C. C. and K. Jones. 2009. Are employees buying the balanced scorecard? Management Accounting Quarterly (Fall): 36-44.
Chiang, B. 2008. System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations. Advances in Management Accounting (17): 181-201.
Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).
Church, K. S. and R. E. Smith. 2007. An extension of the REA framework to support balanced scorecard information requirements. Journal of Information Systems (Spring): 1-25.
Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).
Clinton, B. D., S. Webber and J. M. Hassell. 2002. Implementing the balanced scorecard using the analytic hierarchy process. Management Accounting Quarterly (Spring): 1-11.
Cokins, G. 2009. Performance Management: Integrating Strategy Execution, Methodologies, Risk and Analytics. John Wiley and Sons.
Committee on Non-Financial Measures of Effectiveness: Report. 1971. The Accounting Review (Supplement): 165-211. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).
Contino, M. S. 2005. Organizational readiness: Finding the key indicators of performance. Cost Management (September/October): 24-30.
Corrigan, J. 1996. The balanced scorecard: The new approach to performance measurement Australian Accountant (August): 47.
Creelman, J. 1998. Building and Implementing a Balanced Scorecard. London, U. K.: Business Intelligence.
Curtis, C.C. and L.W. Ellis. 1997. Balanced scorecards for new product development. Journal of Cost Management (May/June): 12-18.
Datar, S., S. C. Kulp and R. A. Lambert. 2001. Balancing performance measures. Journal of Accounting Research (June): 75-92. (JSTOR link).
Davis, S. and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research (June): 135-153.
DeBusk, G. K. and A. D. Crabtree. 2006. Does the balanced scorecard improve performance? Management Accounting Quarterly (Fall): 44-48. (Survey).
DeBusk, G. K., R. M. Brown and L. N. Killough. 2003. Components and relative weights in utilization of dashboard measurement systems like the balanced scorecard. The British Accounting Review (35): 215-231.
Dilla, W. N. and P. J. Steinbart. 2005. Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers. Behavioral Research in Accounting (17): 43-54.
Dilla, W. N. and P. J. Steinbart. 2005. The effects of alternative supplementary display formats on balanced scorecard judgments. International Journal of Accounting Information Systems 6(3): 159-176.
Ditz, D. J. Ranganathan and R. Banks. 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute.
Dror, S. and M. Barad. 2006. Enhancing control charts to validate strategy maps. Quality Technology and quantitative Management (December): 529-541.
Eckerson, W. W. 2010. Performance Dashboards: Measuring, Monitoring, and Managing Your Business, 2nd edition. Wiley.
Elijido-Ten, E. 2011. The impact of sustainability and balanced scorecard disclosures on market performance: Evidence from Australia’s top 100. Journal of Applied Management Accounting Research (Winter): 59-75.
Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).
Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.
Few, S. 2006. Information
Dashboard Design: The Effective Visual Communication of Data
Fisher, J. 1992. Use of nonfinancial performance measures. Journal of Cost Management (Spring): 31-38.
Fonvielle, W. and L. P. Carr. 2001. Gaining strategic alignment: Making scorecards work. Management Accounting Quarterly (Fall): 4-14. (Summary).
Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).
Frigo, M. L. and K. R. Krumwiede. 2000. The balanced scorecard. Strategic Finance (January): 50-54.
Gjerde, K. A. P. and S. B. Hughes. 2007. Tracking performance: When less is more. Management Accounting Quarterly (Fall): 1-12. (Related to the balanced scorecard).
Green, M., J. Garrity and A. Gumbus. 2002. Pitney Bowes calls for new metrics. Strategic Finance (May): 30-35. (Balanced scorecard).
Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713. (Summary).
Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal 1(1): 1-7.
Gumbus, A. and B. Lyons. 2002. The balanced scorecard at Philips Electronics. Strategic Finance (November): 45-49.
Gumbas, A. and S. D. Johnson. 2003. The balanced scorecard at Futura Industries. Strategic Finance (July): 36-41.
Gumbus, A., B. Lyons and D. E. Bellhouse. 2002. Journey to destination 2005. Strategic Finance (August): 46-50. (Bridgeport Hospital uses a balanced scorecard).
Gumbus, A., B. Lyons and T. Wilson. 2004. Designing a strategy to effectively communicate the balanced scorecard. Cost Management (March/April): 35-38.
Gupta, P. 2004. Six Sigma Business Scorecard: Creating a Comprehensive Corporate Performance Measurement System. McGraw-Hill.
Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.
Herath, H. S. B., W. G. Bremser and J. G. Birnberg. 2010. Facilitating a team culture: A collaborative balanced scorecard as an open reporting system. Advances in Management Accounting (18): 149-173.
Hoffecker, J. and C. Goldenberg. 1994. Using the balanced scorecard to develop company-wide performance measures. Journal of Cost Management (Fall): 5-17.
Hoque, Z. and W. James. 2000. Linking the
balanced scorecard measures to size and market factors: Impact on organizational
performance. Journal of Management Accounting Research (12): 1-17.
(Summary).
Hornsby, D. D. and S. Baxendale. 2001. Building a balanced scorecard for entrepreneurs. Journal of Cost Management (November/December): 33-38.
Hughes, S. B., C. B. Caldwell, K. A. Paulson Gjerde and P. J. Rouse. 2005. How groups produce higher-quality balanced scorecards than individuals. Management Accounting Quarterly (Summer): 34-44.
Humphreys, K. A. and K. T. Trotman. 2011. The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research (23): 81-98.
Iansiti, M. and R. Levien. 2004. Strategy as ecology. Harvard Business Review (March): 68-78. (Summary).
Ismail, T. H. 2007. Performance evaluation measures in the private sector: The Egyptian practice. Managerial Auditing Journal 22(5): 503-513.
Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).
Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35. (JSTOR link).
Ittner, C. D. and D. F. Larcker. 2003. Coming up short on nonfinancial performance measurement. Harvard Business Review (November): 88-95. (Summary).
Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note) and (JSTOR link).
Jalbert, T. and S. P. Landry. 2003. Which
performance measurement is best for your company?
Joseph,
G. and A. George
Kaplan, R. S. 1994. Devising a balanced scorecard matched to business strategy. Planning Review (September/October): 15.
Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).
Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January-February): 71-79. (Summary).
Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Strategic learning & the balanced scorecard. Strategy & Leadership (September-October): 18.
Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard is more than just a new measurement system. Harvard Business Review (May/June): . (I may have the incorrect date).
Kaplan, R. S. and D. P. Norton. 1996. Linking the balanced scorecard to strategy. California Management Review (Fall): 53-79.
Kaplan, R. S. and D. P. Norton. 1996. Knowing the score. Financial Executive (November/December): 30-33
Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).
Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Kaplan, R. S. and D. R. Norton. 2005. The balanced scorecard: Measures that drive performance. Harvard Business Review (July/August): 172-180. (Reprint of their 1992 article). (Summary).
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Harvard Business Review (October): 72-80.
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Strategic Finance (October): 8, 10, 59-60.
Kaplan, R. S. and D. P. Norton. 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.
Kaplan, R. S. and D. P. Norton. 2006. How to implement new strategy without disrupting your organization. Harvard Business Review (March): 100-109.
Kaplan, R. S. and D. P. Norton. 2008. Mastering the management system. Harvard Business Review (January): 62-77.
Kaplan, R. S., D. P. Norton and B. Rugelsjoen. 2010. Managing alliances with the balanced scorecard. Harvard Business Review (January-February): 114-120.
Kaplan, S. E. and P. S. Wisner. 2009. The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation. Behavioral Research In Accounting 21(2): 37-56.
Kasurinen, T. 2002. Exploring management accounting change: The case of balanced scorecard implementation. Management Accounting Research (September): 323-343.
Kay, M. 2006. The BPM convergence. Strategic Finance (September): 51-55. (Related to the convergence of balanced scorecard and OLAP).
Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.
Kershaw, R. and S. Kershaw. 2001. Developing a balanced scorecard to implement strategy at St. Elsewhere Hospital. Management Accounting Quarterly (Winter): 28-35.
Keyes, J. 2010. Implementing the Project Management Balanced Scorecard. CRC Press; Har/Com Edition.
Kim, W. C. and R. Mauborgne. 2002. Charting your company's
future. Harvard Business Review (June): 77-83. Kraus, K. and J. Lind. 2010. The impact
of the corporate balanced scorecard on corporate control - A research note. Management Accounting Research (December):
265-277. (Corporate control was
financially focused in all fifteen large Swedish multinational companies
surveyed despite more than half instituting the balanced scorecard at the
corporate level. Reasons given for the emphasis on financial results were 1) the
importance of simplicity and comparability and 2) growing capital market
pressure). Kurtzman, J. 1997. Is your company off course?
Now you can find out why. Fortune (February 17): 128-130. (Summary). Lambert, R. A.
1998. Customer
satisfaction and future financial performance discussion of are nonfinancial
measures leading indicators of financial performance? An analysis of customer
satisfaction. Journal of Accounting Research (Studies on
Enhancing the Financial Reporting Model): 37-46. (JSTOR
link). Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in
North America: Moving toward a best-practices framework. Cost Management
(July/August): 25-34. Lawson, R., W. Stratton and T. Hatch. 2006. Scorecarding goes
global. Strategic Finance (March): 35-41. (Survey). Lev, B. 2004. Sharpening the intangibles edge. Harvard
Business Review (June): 109-116. Libby, T., S. E. Salterio and A. Webb. 2004. The
balanced scorecard: The effects of assurance and process accountability on
managerial judgment. The Accounting Review (October): 1075-1118. (JSTOR
link). Liedtka, S. L. 2005. Analytic hierarchy process and
multi-criteria performance management systems. Cost Management
(November/December): 30-38. Liedtka, S. L., B. K. Church and M. R.
Ray. 2008. Performance variability, ambiguity
intolerance, and balanced scorecard-based performance assessments. Behavioral Research In Accounting
20(2): 73-88. Lillis, A. M. 2002. Managing multiple dimensions of
manufacturing performance - An exploratory study. Accounting, Organizations and Society
27(6): 497-529. Lingle, J. H. and W. A. Schiemann. 1996. From balanced
scorecard to strategic gauges: Is measurement worth it? Management Review (March):
56-61. Lipe, M. and S. Salterio. 2000. The balanced scorecard:
Judgmental effects of common and unique performance measures. The Accounting
Review (July): 283-298. (Summary
and JSTOR
link). Lipe, M. G. and S. Salterio. 2002. A note on the
judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society
27(6): 531-540. (Summary). Luft, J. 2009. Nonfinancial
information and accounting: A reconsideration of benefits and challenges. Accounting Horizons
(September): 307-325. Lyons, B. and A. Gumbus. 2004. How Unilever HPC-NA
sold its employees on the balanced scorecard. Strategic Finance
(April): 40-44. Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning
capital investment decisions with the balanced scorecard. Journal of Cost Management
(March/April): 34-38. (Summary). Maisel, C. S. 1992. Performance measurement: The balance
scorecard approach. Journal of Cost Management (Fall): 47-52. Malina, M. A. and F. H. Selto. 2001. Communicating and
controlling strategy: An empirical study of the effectiveness of the balance
scorecard. Journal of Management Accounting Research (13): 47-90. Malina, M. A. and F. H. Selto. 2004. Choice and
change of measures in performance measurement models. Management Accounting Research (December):
441-469. Malmi, T. 2001. Balanced scorecards in Finnish
companies: A research note. Management Accounting Research (June):
207-220.
Martinsons, M., R. Davison and D. Tse. 1999. The balanced
scorecard: A foundation for the strategic management of information systems. Decision
Support Systems (25): 71-88. (Summary). McKenzie, F. C. and M. D. Shilling. 1998. Avoiding performance measurement traps: Ensuring effective incentive
design and implementation. Compensation and Benefits Review
(July/August): 57-64. McNair, C. J. and T. Watts. 2009. The
integration of balanced scorecard models. Cost Management
(September/October): 5-12. McNelis, L. K. and G. Whitsett. 2003. The
visual scorecard. Management Accounting Quarterly (Fall): 17-21. McWhorter, L. B. 2003. Does
the balanced scorecard reduce information overload? Mintchik, N. and J. Blaskovich. 2008.
Manipulating the balanced scorecard. Strategic Finance
(July): 52-53. (A teaching case). Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs:
Drawing how companies really work. Harvard Business Review
(September-October): 87-94. (Summary). Missroon, A. M. 1998. Automating the balanced
scorecard methodology. Midrange Systems (November 30): 44. Moore, C., B. J. Rowe and S. K. Widener. 2001. HCS: Designing a
balanced scorecard in a knowledge-based firm. Issues in Accounting Education
(November): 569- 601. Nagumo, T. and B. S. Donion. 2006. Integrating
the balance scorecard and the COSO ERM frameworks. Cost Management
(July/August): 20-30. Nathan, K. and S. Pelfrey. 2004. Strong medicine
for failing hospitals: A balanced scorecard approach. Cost Management
(January/February): 24-30. Niven, P. R. 2001. Examining the endurance of the balanced
scorecard. Journal of Cost Management (May/June): 18-24. Niven, P. R. 2008. Balanced Scorecard:
Step-by-Step for Government and Nonprofit Agencies. Wiley.
Norreklit, H. 2000. The balance on the balanced
scorecard a critical analysis of some of its assumptions. Management Accounting Research (March):
65-88. (Norreklit criticizes the assumptions underlying the balanced scorecard). Norreklit, H. 2003. The balanced scorecard: What
is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society
28(6): 591-619. (Summary). Paladino, B. 2007. Five Key Principles of
Corporate Performance Management. John Wiley and Sons. Paladino, B. 2007. Five key principles of corporate
performance management. Strategic Finance (June): 39-45. Paladino, B. 2007. Five key principles of corporate
performance management. Strategic Finance (July): 33-41. Paladino, B. 2007. Five key principles of corporate
performance management. Strategic Finance
(August): 39-45. Paladino, B. 2010. Innovative Corporate
Performance Management: Five Key Principles to Accelerate Results. John
Wiley and Sons. Paladino, R. E. 2005. Balanced forecasts drive
value. Strategic Finance
(January): 37-42. (Balanced scorecard). Person, R. 2008. Balanced Scorecards and Operational
Dashboards with Microsoft Excel. Wiley. Pforsich, H. 2005. Does your scorecard need a
workshop? Strategic Finance
(February): 30-35. Pineno,
C. J. Pineno, C. J. and C. R. Cristini. 2003. The
balanced scorecard: A vision report card Porter, M. E. 1996. What is a strategy? Harvard Business
Review (November-December): 61-78. (Summary). Porter, M. E. 2001. Strategy and the internet. Harvard
Business Review (March): 63-78. Preda, P. and T. Watts. 2004. Contemporary accounting
innovations in Australia: Manufacturing versus service organizations. Journal
of Applied Management Accounting Research (Summer): 17-28. (The innovations
include: value-based
management, total quality management, balanced scorecard, activity-based
costing, and activity-based management). Qu, S. Q. and D. J. Cooper. 2011. The role of inscriptions in producing a
balanced scorecard. Accounting, Organizations and Society
36(6): 344-362. Rasmussen, N. H., M. Bansal and C. Y. Chen. 2009. Business
Dashboards: A Visual Catalog for Design and Deployment. Wiley. Reilly, G. P. and R. R. Reilly. 2000. Using a measure network
to understand and deliver value. Journal of Cost Management
(November/December): 5-14. (Summary).
(These authors discuss some limitations and problems associated with the
balanced scorecard, and recommend a measure network as the solution). Ridgway, V. F. 1956. Dysfunctional consequences of performance
measurements. Administrative Science Quarterly (September): 240-247. (Summary). Roberts, M. L., T. L. Albright and A. R. Hibbets. Debiasing
balanced scorecard evaluations. 2004. Behavioral Research in Accounting
(16):75-88. Ruhl, J. M. 1997. The balanced scorecard and benchmarking
videos. Journal of Cost Management
(Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard
and three benchmarking videos). Rucci, A. J., S. P. Kirn and R. T. Quinn. 1998. The
employee-customer-profit chain at Sears. Harvard Business Review
(January-February): 82-97. (Summary). Schneiderman, A. M. 2001. The first balanced scorecard: Analog
Devices, 1986-1988. Journal of Cost Management
(September/October): 16-26. Schonberger, R. J. 2008. Lean performance management (Metrics
don't add up). Cost Management (January/February): 5-10. (Note:
Schonberger criticizes the KPI or scorecard approach from the lean enterprise
perspective. Summary). Searcy,
D. L. 2004. Aligning
the balanced scorecard and a firm's strategy using the
analytic hierarchy process. Management Accounting Quarterly
(Summer): 1-10. Silk, S. 1998. Automating the balanced scorecard. Management
Accounting (May): 38-40, 42-44. (Summary). Skyrme , D. J. and D. M. Amidon. 1998. New
measures of success. The Journal of Business Strategy
(January/February): 20-24. Smith, M. 1997. Innovation drivers for
competitive advantage. Management Accounting (August): 34-35. Smith, M. 1998. Measuring organisational
effectiveness. Management Accounting (October): 34-36. Sorensen, D. 2003. The value market. Strategic Finance
(July): 43-49. (Related to integrated management system software, ABC, balanced
scorecard, and budgeting). Speckbacher, G., J. Bischof and T. Pfeiffer.
2003. A descriptive analysis of the implementation of balanced scorecards in
German-speaking countries. Management Accounting Research (December):
361-388. Stratton, W., R. Lawson and T. Hatch. 2004.
Scorecarding as a management coordination and control system. Cost Management
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