Applying the balanced scorecard for better performance of intellectual capital

  title={Applying the balanced scorecard for better performance of intellectual capital},
  author={Sanjoy Bose and Keith Thomas},
  journal={Journal of Intellectual Capital},
Purpose – One of the responses to criticisms of traditional forms of accounting reports for knowledge‐based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims to examine the issue of measuring performance in relation to a major Australian company, The Fosters Brewing Group, where a newly appointed CEO reversed a decline in performance by adopting, among other… 

Figures and Tables from this paper

A Critique of the Balanced Scorecard as a Performance Measurement Tool

Given the dynamic nature of business markets, organizations have witnessed a rapid change in their performance measurement systems in the last three decades with most of the performance measurement

Measuring the Performance of Jordanian Banks through Balanced Scorecard Approach

Balanced Scorecard (BSC) is a performance measurement system that converts an organization’s value drive such as customers, services, financial performance, operational efficiency and innovation to a

The Influence of the Balanced Score Card on Performance of Public Sector Organizations in Kenya

The Balanced Score Card model has proved to be an efficient strategic management tool over the years since its development in the early 90s. More and more private sector organizations have adopted

Balanced Scorecard: A Systematic Literature Review and Future Research Issues

This study provides a systematic literature review on the balanced scorecard (BSC), highlights gaps in the literature and identifies areas for further research. We review a sample of 114 BSC articles

Measuring the managerial performance of TV companies

A multiple criteria managerial performance measurement model is generalized in this paper for Taiwanese TV companies to measure the managerial performance more effectively and interview the 105 executives to retain the 12 critical criteria.

An empirical investigation of the impact of management accounting on structural capital and business performance

Purpose – The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’ structural

Gauging the impact of knowledge management practices on organizational performance – a balanced scorecard perspective

Purpose This paper aims to explore knowledge management (KM) literature to understand the relationships among different KM practices and organizational performance (OP) in terms of the four

The impact of knowledge management practices on organizational performance: A balanced scorecard approach

A holistic approach regarding evaluation of knowledge management (KM) practices on organizational performance is presented and an instrument designed and distributed among managers and employees of the subsidiary firms of Iran National Petrochemical Company.

The Balanced Scorecard: Keeping Updated and Aligned with Today´s Business Trends

Organizations are challenged to develop new organizational skills such as flexibility or expertise in order to quickly respond to changes in technology, competition and customer preferences.



Performance Drivers: A Practical Guide to Using the Balanced Scorecard

Since the groundbreaking work of Robert S. Kaplan and David P. Norton, the concept of the Balanced Scorecard has achieved increasing popularity in the business world. Previously, many organizations

Developing an employee balanced scorecard: linking frontline performance to corporate objectives

Increasing emphasis is being given to corporate measurement systems which integrate customer satisfaction, process quality, innovation and financial performance. Managers are realizing that

The design and implementation of the balanced business scorecard

A study undertaken for three companies to determine, develop and implement a balanced scorecard for senior managers’ use and discusses whether or not the generic model developed by Kaplan and Norton is the most appropriate model for all companies.

Implementing KM - a balanced score card approach

Organisations, which use balanced scorecard for strategy deployment, can effectively implement KM in their organisation by developing and deploying a KM index.

Building balanced scorecard with SWOT analysis, and implementing “Sun Tzu’s The Art of Business Management Strategies” on QFD methodology

The quality function deployment (QFD) methodology with the balanced scorecard (BSC) attributes identified as the “Whats” on the vertical axis, and the major strategies of “The Art of Business Management” Sun Tzu’s as the horizontal “Hows” axis are studied.

The future of the Balanced Scorecard: an interview with Professor Dr Robert S. Kaplan

Without doubt Robert Kaplan has been, in the last decade, and continues to be the most influential thinker in the field of performance management, and his Balanced Scorecard is the most successful


Management And Organizational Behaviour

This text presents a managerial approach to the study of organizational behaviour, with an emphasis on improving work performance through a better understanding of human resources. It is concerned

Intellectual Capital Disclosure in Canadian Corporations

There has been increased attention and focus on the importance of intellectual capital disclosure. Several Scandinavian companies have ventured forward by publishing intellectual capital statements.

The Strategic Management of Intellectual Capital

* Introduction and overview *Understanding the strategic and operational roles of intellectual capital in the organisation and the links between them *Creating an infrastructure for cultivating and