Balanced Scorecard

The term balanced scorecard became part of the professional accounting vernacular in the early 1990s. This nontraditional approach to measuring strategic performance was developed by Dr. Robert Kaplan and Dr. David Norton. As the name implies, the goal of the balanced scorecard is to provide stakeholders with a balanced view of the performance of an organization. In this Discussion, you will refer to an example from your professional career to consider the role of balanced scorecards in an organization.

To prepare for this Discussion:

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  • Consider an example from your professional career of when the implementation of a balanced scorecard might have been beneficial to articulate the organizational goals and objectives to the department, area, or team in which you worked.

Post an analysis of the role of balanced scorecards in an organization, to include the following: (Each bullet point should be 150 words or more)

  • Describe an example from your professional career, current or past, in which the use of a balanced scorecard might have had a positive impact on your understanding of how the performance of your department, area, or team contributed to the achievement of the organization’s overall goals and objectives.
  • As a manager, analyze how you could utilize a balanced scorecard to ensure your department, area, or team was meeting the organization’s goals and objectives. What measurement(s) might you consider and why? (Provide at least one example of a measurement from at least one of the four perspectives of the balanced scorecard: financial, internal operations, customer, and learning and growth.)

 

 

References:

https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=139546625&site=eds-live&scope=site&authtype=shib&custid=s6527200

 

https://openstax.org/books/principles-managerial-accounting/pages/12-4-describe-the-balanced-scorecard-and-explain-how-it-is-used

https://search.ebscohost.com/login.aspx?direct=true&db=edsdoj&AN=edsdoj.0910634fd7794ca7b064c2786e03ce18&site=eds-live&scope=site&authtype=shib&custid=s6527200

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