The Balanced Scorecard: Innovative Performance Measurement and Management Control System

The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framewor...

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Autor principal:	Zizlavsky,Ondrej
Lenguaje:	English
Publicado:	Universidad Alberto Hurtado. Facultad de Economía y Negocios 2014
Materias:	balanced scorecard performance measurement management control innovation innovation management innovative potential research and development small and medium-sized enterprises literature analysis czech republic
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242014000300016
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spelling	oai:scielo:S0718-272420140003000162014-12-15The Balanced Scorecard: Innovative Performance Measurement and Management Control SystemZizlavsky,Ondrej balanced scorecard performance measurement management control innovation innovation management innovative potential research and development small and medium-sized enterprises literature analysis czech republic The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of performance measurement, such as Balanced Scorecard. Numerous publications discuss its potential advantages and recommend its implementation. On the other hand, there exist huge limitations for small and medium-sized enterprises, such as time, organization and money. Benefits resulting from successful Balanced Scorecard implementation must overweigh the costs of designing, implementing, and using it. Therefore, the paper is supposed to motivate researchers to conduct more large scale studies in the area of innovative performance measurement systems implementation in different business sector and areas.info:eu-repo/semantics/openAccessUniversidad Alberto Hurtado. Facultad de Economía y NegociosJournal of technology management & innovation v.9 n.3 20142014-01-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242014000300016en10.4067/S0718-27242014000300016
institution	Scielo Chile
collection	Scielo Chile
language	English
topic	balanced scorecard performance measurement management control innovation innovation management innovative potential research and development small and medium-sized enterprises literature analysis czech republic
spellingShingle	balanced scorecard performance measurement management control innovation innovation management innovative potential research and development small and medium-sized enterprises literature analysis czech republic Zizlavsky,Ondrej The Balanced Scorecard: Innovative Performance Measurement and Management Control System
description	The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of performance measurement, such as Balanced Scorecard. Numerous publications discuss its potential advantages and recommend its implementation. On the other hand, there exist huge limitations for small and medium-sized enterprises, such as time, organization and money. Benefits resulting from successful Balanced Scorecard implementation must overweigh the costs of designing, implementing, and using it. Therefore, the paper is supposed to motivate researchers to conduct more large scale studies in the area of innovative performance measurement systems implementation in different business sector and areas.
author	Zizlavsky,Ondrej
author_facet	Zizlavsky,Ondrej
author_sort	Zizlavsky,Ondrej
title	The Balanced Scorecard: Innovative Performance Measurement and Management Control System
title_short	The Balanced Scorecard: Innovative Performance Measurement and Management Control System
title_full	The Balanced Scorecard: Innovative Performance Measurement and Management Control System
title_fullStr	The Balanced Scorecard: Innovative Performance Measurement and Management Control System
title_full_unstemmed	The Balanced Scorecard: Innovative Performance Measurement and Management Control System
title_sort	balanced scorecard: innovative performance measurement and management control system
publisher	Universidad Alberto Hurtado. Facultad de Economía y Negocios
publishDate	2014
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242014000300016
work_keys_str_mv	AT zizlavskyondrej thebalancedscorecardinnovativeperformancemeasurementandmanagementcontrolsystem AT zizlavskyondrej balancedscorecardinnovativeperformancemeasurementandmanagementcontrolsystem
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The Balanced Scorecard: Innovative Performance Measurement and Management Control System

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