Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik

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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Main Author: Tri Ramaraya Koroy
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2016-01-01
Series:Journal of Accounting and Investment
Subjects:
balanced scorecard
peformance measurement
management control systems
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/985
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spelling doaj-622224f6b8254f01852dfd4942841fc12020-11-25T03:04:39ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-01-0152232247825Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja StrategikTri Ramaraya Koroy0Universitas Kristen Petra Surabaya<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>https://journal.umy.ac.id/index.php/ai/article/view/985balanced scorecardpeformance measurementmanagement control systems
collection DOAJ
language English
format Article
sources DOAJ
author Tri Ramaraya Koroy
spellingShingle Tri Ramaraya Koroy
Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
Journal of Accounting and Investment
balanced scorecard
peformance measurement
management control systems
author_facet Tri Ramaraya Koroy
author_sort Tri Ramaraya Koroy
title Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
title_short Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
title_full Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
title_fullStr Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
title_full_unstemmed Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik
title_sort menilai keberhasilan balanced scorecard sebagai sistem pengukuran kinerja strategik
publisher Universitas Muhammadiyah Yogyakarta
series Journal of Accounting and Investment
issn 2622-3899
2622-6413
publishDate 2016-01-01
description <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>
topic balanced scorecard
peformance measurement
management control systems
url https://journal.umy.ac.id/index.php/ai/article/view/985
work_keys_str_mv AT triramarayakoroy menilaikeberhasilanbalancedscorecardsebagaisistempengukurankinerjastrategik
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