Resume SPM International Seminar on Management Accounting

Nama : Riffka Nabila Safira Rahma

NIM : 2100012145
The Management Accountant
 Roberts S. Kaplan: Bachelor in Electrical Engineering and Master in Electrical
Engineering at the Massachusetts Institute of Technologi. PhD in Operations
Research, at Cornell University. Accounting Hall of Fame. Lifetime Contribution
Award from the Management Accounting Section of the American Accounting
Association
 David P. Norton: Bachelor Electrical Engineering from Worcester Polytechnic
Institute. Master in Operations Research at Florida Institute of Technology. MBA
from the Florida Stete University. PhD Business Administration at Harvard
University.
The Origins of BSC
In 1992, Kaplan and Norton published the article “The Balance Scorecard-Measure thath
Performance”
BSC is based on the following fundamentals:
1. Define and characterize the fundamental perspective for analyzing an organization
2. Consider how these perspectives and their constituens interrelate-outlined in s
strategic map
3. Valorization of companies intangible assets, highlighting their learning capacity
4. Align the different interests in the organization
5. Assume a sense of continuity
Stategi Map : translates an idea (strategic hypothesis) of how the perspectives interrelate and
conclude in financial statements
Learning Ability : intangible value is the most important for long-term success, wich is why it
is important to have specific evaluation mechanisms.