平衡计分卡(BSC)10大内在缺陷一文的部分补充资料BukhMalmi.pdfVIP

4_Bukh 05-04-01 15.38 Sida 87 RE-EXAMINING THE CAUSE-AND- 4. EFFECT PRINCIPLE OF THE BALANCED SCORECARD1 Per Nikolaj Bukh Teemu Malmi Introduction Since the mid 1980’s accounting has attempted to turn strategic. In the area of strategically oriented performance measurement Balanced Scorecard (BSC) has been one of the most debated suggestions for developing a framework for performance measurement and management (Kaplan Norton 1992, 1993, 1996ab 2001, 2004). According to questionnaire-based research BSC seems to be widely used by Scandinavian firms. Bengtsson et al. (2000; cf. Dabhilakar Bengtsson 2002) suggest that 32% of firms within the Swedish engineering industry in 1999 used some variant of the balanced scorecard concept with an even higher adoption rate in large firms. Toivanen (2001) found that in 2000, 23% of top 500 firms in Finland used BSC and 15 % were implementing it. Similarly, a survey among Danish manufacturing firms in 2001 indicated that 82% of the respondents had a high knowledge of BSC while 32% used the concept (Nielsen Sorensen 2004). Even though these adoption rates appear to be high both in the Nordic countries and in many other countries (Chen- hall 2004; Ittner et al. 2003; Silk 1998; Speckbacher et al. 2003), it is still some- what unclear what in practice qualifies a performance measurement system or a business model to be classified as a BSC, and how BSC is actually used.