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Using the Balanced Scorecard to Manage Intangible Assets in A Sino‐Foreign Joint Venture
Author(s) -
O'CONNOR NEALE G.,
FENG ELAINE
Publication year - 2005
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2005.tb00289.x
Subject(s) - balanced scorecard , joint venture , business , joint (building) , strategy map , process management , accounting , knowledge management , business administration , computer science , architectural engineering , engineering
The application of the balanced scorecard as a performance measurement tool to convert intangible assets into tangible outcomes is examined using a case study of a Sino‐US joint venture — Xinan JV. The balanced scorecard is described in terms of the specific measures that were used to manage various innovation and human resource development processes and initiatives to help the company respond to its strategic challenges. We present some impressions of the managers of the company on how the balanced scorecard facilitated the management of intangibles in the joint venture.