Evidence of institutionalizing elements in the Balanced Scorecard in the book Strategy in action: a view based on institutional theory
The Balanced Scorecard (BSC) is a methodology that allows managers to define and implement a set of financial or nonfinancial indicators in a balanced way to assess an organization's performance from four viewpoints. Many companies are unsuccessful in their implementation of the BSC. This lack...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
2012-04-01
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772012000100001&lng=en&tlng=en |