Professor Emeritus, University of South Florida
Balanced Scorecard Main Page | Strategy Related Main Page
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Balanced Scorecard
Main Page | Strategy Related Main Page
Abernathy, W. 1997. Balanced scorecards make teamwork a reality. The Journal for Quality and Participation (November/December): 58-59.
Abran, A. and L. Buglione. 2003. A multidimensional performance model for consolidating balanced scorecards. Advances in Engineering Software (34): 339-349.
Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.
Albright, T., S. Davis and A. R. Hibbets. 2009. Tri-Cities Community Bank - A balanced scorecard case. IMA Educational Case Journal 2(1): 1-7.
Albright, T. L., C. A. Gerber and P. Juras. 2014. How Naval Aviation uses the balanced scorecard. Strategic Finance (October): 20-28.
Alewine, H. C. and T. C. Miller. 2016. How balanced scorecard format and reputation related to environmental objectives influence performance evaluations. Advances in Management Accounting (27): 123-165.
Apgar, D. 2011. Assumption-based metrics: Recipe for success. Strategic Finance (November): 26-33. (Note).
Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).
Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.
Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.
Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23.
Barndt, R. J., C. H. McGee and A. J. Cataldo II. 2011. Failure to benchmark: An out-of-balance scorecard at an academic institution. Management Accounting Quarterly (Winter): 49-56.
Beasley, M., A. Chen, K. Nunez and L. Wright. 2006. Working hand in hand: Balanced scorecards and enterprise risk management. Strategic Finance (March): 49-55.
Bedford, D., D. A. Brown, T. Malmi and P. Sivabalan. 2008. Balanced scorecard design and performance impacts: Some Australian evidence. Journal of Applied Management Accounting Research (Summer): 17-36.
Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).
Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.
Bento, A. and L. F. White. 2010. An exploratory study of strategic performance measurement systems. Advances in Management Accounting (18): 1-26.
Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).
Bible, L., S. Kerr and M. Zanini. 2006. The balanced scorecard: Here and back. Management Accounting Quarterly (Summer): 18-23.
Biggart, T. B., L. L. Burney, R. Flanagan and J. W. Harden. 2010. Is a balanced scorecard useful in a competitive retail environment? Management Accounting Quarterly (Fall): 1-12.
Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).
Bolt-Lee, C. E. and M. Swain. 2016. Highlights of management accounting research. Journal of Accountancy (December): 50-54.
Boulianne, E. 2006. Empirical analysis of the reliability and validity of balanced scorecard measures and dimensions. Advances in Management Accounting (15): 127-142.
Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.
Bowlin, W. 2013. Performance measurement at Great Persons, Inc.: An application of the balanced scorecard. IMA Educational Case Journal 6(1): 1-4.
Bremser, W. G. and L. F. White. 2000. An experiential approach to learning about the balanced scorecard. Journal of Accounting Education 18(3): 241-255.
Bremser, W. G. and W. P. Wagner. 2013. Developing dashboards for performance management. The CPA Journal (July): 62-67.
Brewer, P. 2002. Putting strategy into the balanced scorecard. Strategic Finance (January): 44-52. (Illustration of the value dynamics framework (VDF) used by Dell).
Brewer, P. C., S. Davis and T. Albright. 2005. Building a successful balanced scorecard program. Cost Management (January/February): 28-37.
Brooks, A., G. Vesty and M. Shackell. 2020. Kilgors Wine Division: A balanced scorecard simulation. IMA Educational Case Journal 13(1): 1-5.
Brown, M. G. 1996. Keeping Score: Using the Right Metrics to Drive World-Class Performance. Productivity Inc.
Brown, M. G. 2000. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press.
Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.
Budde, J. 2007. Performance measure congruity and the balanced scorecard. Journal of Accounting Research (June): 515-539.
Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.
Busco, C. and P. Quattrone. 2015. Exploring how the balanced scorecard engages and unfolds: Articulating the visual power of accounting inscriptions. Contemporary Accounting Research 32(3): 1236-1262.
Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.
Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.
Campbell, D., S. M. Datar, S. L. Kulp and V. G. Narayanan. 2015. Testing strategy with multiple performance measures: Evidence from a balanced scorecard at Store 24. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 39-65.
Cardinaels, E. and P. M. G. van Veen-Dirks. 2010. Financial versus non-financial information: The impact of information organization and presentation in a balanced scorecard. Accounting, Organizations and Society 35(6): 565-578.
Carmona, S., G. Iyer and P. M. J. Reckers. 2011. The impact of strategy communications, incentives and national culture on balanced scorecard implementation. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 62-74.
Chan, Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced scorecard in Canadian hospitals. Advances in Management Accounting (9): 145-169.
Chan, Y. L. and A. Seaman. 2008. Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations. Advances in Management Accounting (17): 151-180.
Chang, O. H. and C. W. Chow. 1999. The balanced scorecard: A potential tool for supporting change and continuous improvement in accounting education. Issues in Accounting Education (August): 395-412.
Chang, R. Y. and M. W. Morgan. 2000. Performance Scorecards. Jossey-Bass.
Chen, C. C. and K. Jones. 2009. Are employees buying the balanced scorecard? Management Accounting Quarterly (Fall): 36-44.
Chen, C. X. 2015. Discussion of: Testing strategy with multiple performance measures: Evidence from a balanced scorecard at Store 24. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 67-73.
Chen, Y., J. Jermias and T. Panggabean. 2016. The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research (March): 113-146.
Chen, Y., Z. Yu and T. W. Lin. 2015. How ZYSCO uses the balanced scorecard. Strategic Finance (January): 26-36.
Cheng, M. M. and K. A. Humphreys. 2012. The differential improvement effects of the strategy map and scorecard perspectives on managers' strategic judgments. The Accounting Review (May): 899-924.
Cheng, M. M., K. A. Humphreys and Y. Y. Zhang. 2018. The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard. Accounting, Organizations and Society (70): 92-105.
Chiang, B. 2008. System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations. Advances in Management Accounting (17): 181-201.
Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).
Church, K. S. and R. E. Smith. 2007. An extension of the REA framework to support balanced scorecard information requirements. Journal of Information Systems (Spring): 1-25.
Clinton, A. M. and B. D. Clinton. 2013. Activities to metrics mapping: An aid to applying the balanced scorecard to MFIS. Cost Management (March/April): 30-38.
Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).
Clinton, B. D., S. Webber and J. M. Hassell. 2002. Implementing the balanced scorecard using the analytic hierarchy process . Management Accounting Quarterly (Spring): 1-11.
Cokins, G. 2009. Performance Management: Integrating Strategy Execution, Methodologies, Risk and Analytics. John Wiley and Sons.
Committee on Non-Financial Measures of Effectiveness: Report. 1971. The Accounting Review (Supplement): 165-211. (Committee members are listed in the Front matter).
Considine, B., M. Lenk, J. P. Krahel and D. Janvrin. 2020. Social media and enterprise risk: A social media risk framework that draws on concepts form the balanced scorecard and COSO's ERM Framework can help companies consider the risks and develop and aligned strategy. Strategic Finance (November): 32-37.
Contino, M. S. 2005. Organizational readiness: Finding the key indicators of performance. Cost Management (September/October): 24-30.
Cooper, D. J., M. Ezzamel and S. Q. Qu. 2017. Popularizing a management accounting idea: The case of the balanced scorecard. Contemporary Accounting Research 34(2): 991-1025.
Corrigan, J. 1996. The balanced scorecard: The new approach to performance measurement Australian Accountant (August): 47.
Creelman, J. 1998. Building and Implementing a Balanced Scorecard. London, U. K.: Business Intelligence.
Curtis, C.C. and L.W. Ellis. 1997. Balanced scorecards for new product development. Journal of Cost Management (May/June): 12-18.
Datar, S., S. C. Kulp and R. A. Lambert. 2001. Balancing performance measures. Journal of Accounting Research (June): 75-92.
Davis, S. and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research (June): 135-153.
DeBusk, G. K. and A. D. Crabtree. 2006. Does the balanced scorecard improve performance? Management Accounting Quarterly (Fall): 44-48. (Survey).
DeBusk, G. K., R. M. Brown and L. N. Killough. 2003. Components and relative weights in utilization of dashboard measurement systems like the balanced scorecard. The British Accounting Review (35): 215-231.
Dilla, W. N. and P. J. Steinbart. 2005. Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers. Behavioral Research in Accounting (17): 43-54.
Dilla, W. N. and P. J. Steinbart. 2005. The effects of alternative supplementary display formats on balanced scorecard judgments. International Journal of Accounting Information Systems 6(3): 159-176.
Ding, S. and P. Beaulieu. 2011. The role of financial incentives in balanced scorecard-based performance evaluations: Correcting mood congruency biases. Journal of Accounting Research (December): 1223-1247.
Ditz, D. J. Ranganathan and R. Banks. 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute.
Dror, S. and M. Barad. 2006. Enhancing control charts to validate strategy maps. Quality Technology and quantitative Management (December): 529-541.
Eckerson, W. W. 2010. Performance Dashboards: Measuring, Monitoring, and Managing Your Business, 2nd edition. Wiley.
Edwards, J. B. 2001. ERP, balanced scorecard, and IT: How do they fit together? The Journal of corporate Accounting & Finance 12(5): 3-12.
Elijido-Ten, E. 2011. The impact of sustainability and balanced scorecard disclosures on market performance: Evidence from Australia’s top 100. Journal of Applied Management Accounting Research (Winter): 59-75.
Emett, S. A. and W. B. Tayler. 2013. Is your strategy evaluation biased? Strategic Finance (November): 26-34.
Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).
Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).
Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.
Few, S. 2006. Information Dashboard Design: The Effective Visual Communication of Data. O'Reilly Media Inc.
Fisher, J. 1992. Use of nonfinancial performance measures. Journal of Cost Management (Spring): 31-38.
Fonvielle, W. and L. P. Carr. 2001. Gaining strategic alignment: Making scorecards work. Management Accounting Quarterly (Fall): 4-14. (Summary) .
Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).
Frigo, M. L. 2012. The Balanced Scorecard: 20 years and counting. Strategic Finance (October): 49-53. (Interview with Kaplan and Norton).
Frigo, M. L. and K. R. Krumwiede. 2000. The balanced scorecard. Strategic Finance (January): 50-54.
Gjerde, K. A. P. and S. B. Hughes. 2007. Tracking performance: When less is more. Management Accounting Quarterly (Fall): 1-12. (Related to the balanced scorecard).
Green, M., J. Garrity and A. Gumbus. 2002. Pitney Bowes calls for new metrics. Strategic Finance (May): 30-35. (Balanced scorecard).
Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713. (Summary).
Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal 1(1): 1-7.
Gumbus, A. and B. Lyons. 2002. The balanced scorecard at Philips Electronics. Strategic Finance (November): 45-49.
Gumbas, A. and S. D. Johnson. 2003. The balanced scorecard at Futura Industries. Strategic Finance (July): 36-41.
Gumbus, A., B. Lyons and D. E. Bellhouse. 2002. Journey to destination 2005. Strategic Finance (August): 46-50. (Bridgeport Hospital uses a balanced scorecard).
Gumbus, A., B. Lyons and T. Wilson. 2004. Designing a strategy to effectively communicate the balanced scorecard. Cost Management (March/April): 35-38.
Gupta, G. and S. B. Salter. 2018. The balanced scorecard beyond adoption. Journal of International Accounting Research 17(3): 115-134.
Gupta, M. 2012. Balanced scorecard and theory of constraints: A synergistic framework. Cost Management (July/August): 32-42 and 44-47.
Gupta, M. 2015. Toward a balanced scorecard: A TOC/ABC-based synergistic framework (Part I). Cost Management (November/December): 21-29.
Gupta, M. 2016. Toward a balanced scorecard: Application and development of a TOC/ABC-based synergistic framework: Part II. Cost Management (May/June): 15-27.
Gupta, P. 2004. Six Sigma Business Scorecard: Creating a Comprehensive Corporate Performance Measurement System. McGraw-Hill.
Hamamura, J. 2019. Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard. Advances in Accounting: Incorporating Advances in International Accounting (44): 22-28.
Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.
Haywood-Sullivan, M. E. and N. V. Stuart. 2016. Does functional experience impair cross-pollination of the balance scorecard? Management Accounting Quarterly (Summer): 34-44.
Herath, H. S. B., W. G. Bremser and J. G. Birnberg. 2010. Facilitating a team culture: A collaborative balanced scorecard as an open reporting system. Advances in Management Accounting (18): 149-173.
Herath, H. S. B., W. G. Bremser and J. G. Birnberg. 2014. A balanced scorecard strategic initiative planning model with resource constraints. Advances in Management Accounting (24): 1-38.
Hoffecker, J. and C. Goldenberg. 1994. Using the balanced scorecard to develop company-wide performance measures. Journal of Cost Management (Fall): 5-17.
Hoque, Z. and W. James. 2000. Linking the balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research (12): 1-17. (Summary).
Hornsby, D. D. and S. Baxendale. 2001. Building a balanced scorecard for entrepreneurs. Journal of Cost Management (November/December): 33-38.
Hughes, S. B., C. B. Caldwell, K. A. P aulson Gjerde and P. J. Rouse. 2005. How groups produce higher-quality balanced scorecards than individuals. Management Accounting Quarterly (Summer): 34-44.
Humphreys, K. A. and K. T. Trotman. 2011. The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research (23): 81-98.
Humphreys, K. A., M. S. Gary and K. T. Trotman. 2016. Dynamic decision making using the balanced scorecard framework. The Accounting Review (September): 1441-1465.
Iansiti, M. and R. Levien. 2004. Strategy as ecology. Harvard Business Review (March): 68-78. (Summary).
Ismail, T. H. 2007. Performance evaluation measures in the private sector: The Egyptian practice. Managerial Auditing Journal 22(5): 503-513.
Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).
Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35.
Ittner, C. D. and D. F. Larcker. 2003. Coming up short on nonfinancial performance measurement. Harvard Business Review (November): 88-95. (Summary).
Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note)
Jalbert, T. and S. P. Landry. 2003. Which performance measurement is best for your company? Management Accounting Quarterly (Spring): 32-41. (Discussion of EVA, tracking stock and balanced scorecard). (Summary).
Janvrin, D. J., M. F. Mascha and L. Burney. 2023. Balanced scorecard internal process perspective: Applying data analytics to monitor police department performance. Journal of Emerging Technologies in Accounting 20(2): 195-242.
Jarrar, N. S. and M. Smith. 2011. Product diversification: The need for innovation and the role of a balanced scorecard. Journal of Applied Management Accounting Research (Summer): 43-60.
Johnson, E. N., P. M. J. Reckers and G. D. Bartlett. 2014. Influences of timeline and perceived strategy effectiveness on balanced scorecard performance evaluation judgments. Journal of Management Accounting Research 26(1): 165-184.
Joseph, G. and A. George. 2005. Merging management accounting with database design. Management Accounting Quarterly (Winter): 34-43.
Journal of Accountancy. 2016. The balanced scorecard: An excerpt from the CGMA book Essential Tools for Management Accountants. Steps and questions to consider. Journal of Accountancy (May): 39-41.
Kang, G. and A. C. Roline. 2012. The contagion effect in performance evaluations in the context of balance scorecards. Advances in Management Accounting (20): 101-124.
Kapanowski, G. 2019. Modern history of the box score: From baseball to business today. Cost Management (May/June): 46-48.
Kaplan, R. S. 1994. Devising a balanced scorecard matched to business strategy. Planning Review (September/October): 15.
Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).
Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January-February): 71-79. (Summary).
Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Strategic learning & the balanced scorecard. Strategy & Leadership (September-October): 18.
Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard is more than just a new measurement system. Harvard Business Review (May/June): . (I may have the incorrect date).
Kaplan, R. S. and D. P. Norton. 1996. Linking the balanced scorecard to strategy. California Management Review (Fall): 53-79.
Kaplan, R. S. and D. P. Norton. 1996. Knowing the score. Financial Executive (November/December): 30-33
Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).
Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Kaplan, R. S. and D. R. Norton. 2005. The balanced scorecard: Measures that drive performance. Harvard Business Review (July/August): 172-180. (Reprint of their 1992 article). (Summary).
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Harvard Business Review (October): 72-80.
Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Strategic Finance (October): 8, 10, 59-60.
Kaplan, R. S. and D. P. Norton. 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.
Kaplan, R. S. and D. P. Norton. 2006. How to implement new strategy without disrupting your organization. Harvard Business Review (March): 100-109.
Kaplan, R. S. and D. P. Norton. 2008. Mastering the management system. Harvard Business Review (January): 62-77.
Kaplan, R. S. and D. P. Norton. 2008. The Execution Premium: Linking Strategy to Operations for Competitive Advantage. Harvard Business School Press.
Kaplan, R. S. and D. P. Norton. 2012. The future of the balanced scorecard. CGMA Magazine (Inaugural issue): 32-34.
Kaplan, R. S., D. P. Norton and B. Rugelsjoen. 2010. Managing alliances with the balanced scorecard. Harvard Business Review (January-February): 114-120.
Kaplan, S. E. and P. S. Wisner. 2009. The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation. Behavioral Research In Accounting 21(2): 37-56.
Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2012. An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures. Behavioral Research In Accounting 24(2): 133-151.
Kasurinen, T. 2002. Exploring management accounting change: The case of balanced scorecard implementation. Management Accounting Research (September): 323-343.
Kay, M. 2006. The BPM convergence. Strategic Finance (September): 51-55. (Related to the convergence of balanced scorecard and OLAP).
Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.
Kershaw, R. and S. Kershaw. 2001. Developing a balanced scorecard to implement strategy at St. Elsewhere Hospital. Management Accounting Quarterly (Winter): 28-35.
Keyes, J. 2010. Implementing the Project Management Balanced Scorecard. CRC Press; Har/Com Edition.
Kim, W. C. and R. Mauborgne. 2002. Charting your company's future. Harvard Business Review (June): 77-83.
Kohlmeyer, J. M. III. and J. A. Samuels. 2017. Rebecca's coffee and Tea House: A strategic mapping and balance scorecard case study. Issues in Accounting Education (May): 73-81.
Kraus, K. and J. Lind. 2010. The impact of the corporate balanced scorecard on corporate control - A research note. Management Accounting Research (December): 265-277. (Corporate control was financially focused in all fifteen large Swedish multinational companies surveyed despite more than half instituting the balanced scorecard at the corporate level. Reasons given for the emphasis on financial results were 1. the importance of simplicity and comparability and 2. growing capital market pressure).
Kruis, A., R. F. Spekle and S. K. Widener. 2016. The levers of control framework: An exploratory analysis of balance. Management Accounting Research (September): 27-44.
Krumwiede, K. R., M. R. Swain, T. A. Thornock and D. L. Eggett. 2013. The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 205-217.
Kurtzman, J. 1997. Is your company off course? Now you can find out why. Fortune (February 17): 128-130. (Summary).
Kvaloy, O. and T. E. Olsen. 2023. Balanced scorecards: A relational contract approach. Journal of Accounting Research (May): 619-652.
Lambert, R. A. 1998. Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 37-46.
Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.
Lawson, R., W. Stratton and T. Hatch. 2006. Scorecarding goes global. Strategic Finance (March): 35-41. (Survey).
Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116.
Libby, T., S. E. Salterio and A. Webb. 2004. The balanced scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review (October): 1075-1118.
Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.
Liedtka, S. L., B. K. Church and M. R. Ray. 2008. Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments. Behavioral Research In Accounting 20(2): 73-88.
Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance - An exploratory study. Accounting, Organizations and Society 27(6): 497-529.
Lingle, J. H. and W. A. Schiemann. 1996. From balanced scorecard to strategic gauges: Is measurement worth it? Management Review (March): 56-61.
Lipe, M. and S. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (Summary).
Lipe, M. G. and S. Salterio. 2002. A note on the judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society 27(6): 531-540. (Summary).
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