平衡記分卡設計要素研究-資料下載頁
2025-06-25 14:47本頁面
【正文】 下假設：傳統(tǒng)刻板的計劃系統(tǒng)將越來越多地被滾動計劃程序取代，使戰(zhàn)略持續(xù)地被重新定義。這種情形尤其與那些由于急速變化和白熱競爭而面臨越來越大壓力的公司有關(guān)。在此情況下，像平衡記分卡這樣不太靈活的業(yè)績測評系統(tǒng)被認為是不適宜的。平衡記分卡并不適用于外部比較，它僅適用于企業(yè)特定的戰(zhàn)略和有太多難以比較的非財務指標。但是，平衡記分卡揭示和評價業(yè)績動因這一點，有利于外部利益相關(guān)者對企業(yè)作出前瞻性的評價，因而它也具有改進企業(yè)對外財務報告的潛力。參考文獻1. Ahn Heinz, (2001). Applying the Balanced Scorecard Concept: An Experience Report, Long Range Planning, Vol. 34, 4524612. Bontis, Dragonetti, Jacobsen and Roos, (1999). The knowledge toolbox: a review of the tools available to measure and manage intangible resources, European Management Journal, Vol. 17, No. 4, , 3. Epstein Marc and Manzoni JeanFrancois, (1998). Implementing corporate strategy: from tableaux de bord to balanced scorecards, European Management Journal, Vol. 16, No. 2, p1902024. Lipe and Stalterio, A Note on the Judgmental Effects of the Balanced Scorecard’s Information Organization, Accounting, Organizations and Society, Vol. 27, , 20025. Mooraj, Oyon and Hostettler, The balanced scorecard: a necessary good or an unnecessary evil? European Management Journal, Vol. 17, No. 5, 1999, pp4834846. Otley David, (1999). Performance management: a framework for management control systems research, Management Accounting Research, 10,
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