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2010•Journal of Corporate Accounting & FinanceRequires access

The promise and perils of the balanced scorecard

Gary Cokins

Open publisher page 24 citations

Abstract

Abstract There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. © 2010 Wiley Periodicals, Inc.

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What this paper is about

Abstract There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. © 2010 Wiley Periodicals, Inc.

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OpenAlex reports 24 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Abstract There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. © 2010 Wiley Periodicals, Inc.

Key concepts: Balanced scorecard, Performance indicator, Dashboard, Strategy map, Process management, Business, Key (lock), Computer science

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