Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
<p><em>This paper reviews the literature of Balanced Scorecard (BSC) as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. Howe...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-01-01
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| Series: | Journal of Accounting and Investment |
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| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/985 |
| Summary: | <p><em>This paper reviews the literature of Balanced Scorecard (BSC) as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. However, related research also shows that the implementation of BSC is not associated with economic benefit particularly for short-term period. This suggests that the adoption of BSC need a careful inquiry by the organization and the organization should not accept it as a ‘generic’ solution as a performance measurement tool.</em><em></em></p> |
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| ISSN: | 2622-3899 2622-6413 |