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    This document summarizes a research paper that analyzed the implementation of balanced scorecards in German-speaking countries. The paper studied how balanced scorecards were implemented, including what types of objectives and measures were used. It found that strategic objectives and financial measures were most common. Customer and internal business process objectives were also frequently included in implementations.

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    Balance scorecard

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    Balanced scorecard

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    This document summarizes a research paper that analyzed the implementation of balanced scorecards in German-speaking countries. The paper studied how balanced scorecards were implemented, including what types of objectives and measures were used. It found that strategic objectives and financial measures were most common. Customer and internal business process objectives were also frequently included in implementations.

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    2 views1 page

    Contact Us Useful Links: Management Accounting Research

    Uploaded by

    Govindraj Mane
    This document summarizes a research paper that analyzed the implementation of balanced scorecards in German-speaking countries. The paper studied how balanced scorecards were implemented, including what types of objectives and measures were used. It found that strategic objectives and financial measures were most common. Customer and internal business process objectives were also frequently included in implementations.

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    SID.ir | A DESCRIPTIVE ANALYSIS ON THE IMPLEMENTATION OF BALANCED SCORECARD... http://en.journals.sid.ir/ViewPaper.aspx?

    ID=303112

    Journal: MANAGEMENT ACCOUNTING RESEARCH 2003 , Volume 14 , Number 4; Page(s) 361 To 387.

    Paper: A DESCRIPTIVE ANALYSIS ON THE IMPLEMENTATION OF BALANCED SCORECARDS IN GERMAN-SPEAKING COUNTRIES

    Author(s): SPECKBACHER G., BISCHOF J., PFEIFFER T.

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