Big Data

Conceptual Foundations Of The Balanced Scorecard

Date Added: Mar 2010
Format: PDF

The paper was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation. The author believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. This paper describes the roots and motivation for the original Balanced Scorecard paper as well as the subsequent innovations that connected it to a larger management literature.