... capital. Hence, this paper offers a timely critique of the balanced scorecard, and other performance measurement concepts developed over the last 25 years. This section focusses on the problems relating to current management disclosure solutions. First, it discusses problems relating to the applied...

...Eric Kong Purpose The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in the knowledge economy. However, very little research has examined the usefulness of the BSC and IC...

...Nick Bontis; Christopher K. Bart; Sanjoy Bose; Keith Thomas 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...

..., the purpose of this paper is to suggest the environmental capital report, the knowledge map and the balanced scorecard as alternative instruments to provide the environmental information needed to develop internal corporate activity and meet the requirements of society. Design/methodology/approach...

...R.S. Kaplan; D.P. Norton Purpose The purpose of this response is to refute Voelpel et al.'s five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment. Design/methodology/approach Provides quotes from published articles and books...

...David O'Donnell; Lars Bo Henriksen; Sven C. Voelpel; Sven C. Voelpel; Marius Leibold; Robert A. Eckhoff Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key problematic effects...

...Nick Bontis; Sehwa Wu; Wanncherng Wang Purpose To examine the value relevance of the Balanced Scorecard (BSC) for equity valuation. Design/methodology/approach The investigations are based on the empirical relationships between a set of BSC indicators and the exchange ratios for a sample of 32...

...Nick Bontis; Sehwa Wu; Anne Wu Purpose The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC). Design/methodology...

...J. Mouritsen; H. Thorsgaard Larsen; P.N. Bukh Purpose This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations. Design/methodology...

... provides a taxonomy of organizational value drivers. Grounded in the resource‐based view of the firm, which argues that organizational resources or assets are bundled together and interdependent, it then highlights shortcomings in the strategy map approach based on the balanced scorecard. The paper...