平衡記分卡設(shè)計(jì)要素研究(參考版)
2025-06-28 14:47本頁(yè)面
【正文】 參考文獻(xiàn)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, 。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(cái)務(wù)指標(biāo)。這種情形尤其與那些由于急速變化和白熱競(jìng)爭(zhēng)而面臨越來(lái)越大壓力的公司有關(guān)。平衡記分卡與戰(zhàn)略的密切聯(lián)系通常被視為一項(xiàng)巨大的優(yōu)勢(shì)，然而這點(diǎn)也是其被批評(píng)的一個(gè)對(duì)象。這種認(rèn)識(shí)上的局限，能夠極大地降低平衡記分卡在抓住經(jīng)營(yíng)單元特性方面的卓越潛力。這些獨(dú)有的指標(biāo)相當(dāng)重要，因?yàn)樗鼈兺从沉讼鄳?yīng)經(jīng)營(yíng)單元的特有戰(zhàn)略。有些研究者則建議通過(guò)考慮目標(biāo)之間的相
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