Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II

By Robert S. Kaplan, D. Norton. 2001

2,311 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/76fee8a3e381e5d02d440f6d2ac40378c6f1120a

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Citations in the corpus

Enterprise risk management and firm performance: A contingency perspective (2009, background): “Thus, the turnover of assets, defined as sales (Compustat #12) divided by total assets (Compustat #6), is one measure of operating efficiency (Kiymaz, 2006).”
Organizational Learning in Target Setting (2017, background): “Together, the main financial and non-financial measures are often referred to as key performance indicators (KPIs) (Kaplan & Norton, 2001).”
The effects of adopting the Balanced Scorecard on shareholder returns (2008, methodology): “It is also a mechanism for translating the organization's strategy into operational terms (Kaplan & Norton, 1996, 2001a,b,c).”
A multidimensional view of intellectual capital: the impact on organizational performance (2015, background): “…one important research line devotes considerable attention to intangible resources which are embedded in know-how and knowledge of manpower, databases, information technology, operating processes, customer relationship, brand, trust, and cultures (Andriessen, 2004; Kaplan and Norton, 2001).”
The application of balanced scorecard in the performance evaluation of higher education (2006, background): “However, financial indicators are lag indicators, and an emphasis on recent and present financial performance can cause businesses to focus on short-term performance leading to a relative neglect of long-term objectives in terms of forward investment and value creation ( Kaplan and Norton, 2001b”
20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2014, background): “…more than 300 organisations, Kaplan and Norton produced a series of articles (Kaplan, 2009; Kaplan & Norton, 1993, 1996a, 1996b, 2000, 2001a, 2001b, 2004a, 2006a, 2008a) and several books (Kaplan & Norton, 1996c, 2001c, 2004b, 2006b, 2008b) to advance the knowledge base of the balanced scorecard.”
Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice (2011, background): “…number of alternative tools have been presented (Hope and Fraser, 1997, 2000, 2003; Wallander, 1999), which widen the management control process to also include non-financial measures (Kaplan and Norton, 1996, 2001), we lack a deeper understanding of the practical implications of removing budgets.”
Does Corporate Social Responsibility Influence Firm Performance of Indian Companies? (2010, background): “In contrast, NFP measures focus on a firm’s long-term success factors such as research and development, customer satisfaction, internal business process efficiency, innovation, and employee satisfaction, and capture performance improvements from intangible assets (Kaplan and Norton, 2001).”
A contingency theory perspective on the risk management control system within Birmingham City Council (2009, background): “4.3 Strategy Kaplan and Norton (2001) observed that public sector bodies encountered “considerable difficulty in clearly defining their strategy” and this view is echoed by other researchers (Chan, 2004; Wisniewski and Olafsson, 2004), alongside an inability to couple operational performance indicat”
Performance Measurement Myths in the Public Sector: A Research Note (2004, neutral): “…from strategic objectives inherent in the Balanced Scorecard have thus been taken to imply that it may, after some minor modifications, constitute a potent PM tool for public sector as well as other not-for-profit organizations (Chow et al., 1998; Kaplan, 2001; and Kaplan and Norton, 2001).”
Balanced Scorecards in Managing Higher Education Institutions: An Indian Perspective (2007, positive): “It retains the measures of financial performance – the lagging outcome indicators – but supplements these with measures and the drivers – the lead indicators – of future financial performance ( Kaplan and Norton, 2001”
The Indian perspective of strategic HR roles and organizational learning capability (2005, background): “A cause and effect chain between learning growth and performance has been also identified in some research efforts (Hasan, 2002; Kaplan and Norton, 1992, 2001).”
Linking strategic flexibility and operational efficiency: the mediating role of ambidextrous operational capabilities (2014, background): “Operational efficiency, though, is associated with cost and time savings that yield short-term benefits (e.g., Kaplan and Norton, 2001).”