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The promise and perils of the balanced scorecard
Author(s) -
Cokins Gary
Publication year - 2010
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20576
Subject(s) - balanced scorecard , performance indicator , dashboard , strategy map , process management , business , key (lock) , computer science , marketing , data science , computer security
There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. © 2010 Wiley Periodicals, Inc.
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