Międzynarodowe doświadczenia z praktycznym wykorzystaniem strategicznej karty wyników

• Autorzy: Piotr Skrzypek

Warianty tytułu

International Experience in Practical Usage of Balanced Scorecard

• Języki publikacji: PL

Abstrakty

Przeprowadzono analizę kilkunastu artykułów, które ukazały się w ostatnich latach w prestiżowych czasopismach z obszaru zarządzania i rachunkowości. Autor podjął próbę odpowiedzi na pytanie czy rzeczywistość gospodarcza pokrywa się z deklaracjami twórców teorii.

EN

The Balanced Scorecard was originally designed as a measurement of performance system. Since then it has transformed into a new strategic management control system, which helps implement the company's strategy. For the last thirteen years this tool has been implemented in hundreds of companies over the world. Nowadays a great deal of research work on this issue has been published. As a result the cross-sectional analysis is can be carried out. This paper describes the conclusion from these studies bringing piece of information about practical usage of BSC. (original abstract)

Słowa kluczowe

PL

Strategiczna Karta Wyników; Analiza piśmiennictwa ekonomicznego; Analiza porównawcza

EN

Balanced Scorecard (BSC); Economic literature analysis; Comparative analysis

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2006
• Numer: nr 1137 Zarządzanie strategiczne w badaniach teoretycznych i w praktyce
• Strony: 276--287

Twórcy

autor

Piotr Skrzypek

Bibliografia

• [l ] Ax C., Bjomcnak T., Bundling and Diffusion of Management Accounting Innovations - The Case of the Balanced Scorecard in Sweden, "Management Accounting Research" 2005 nr 16.
• [2] Braam G., Nijssen E., Performance Effects of Using the Balanced Scorecard: a Note on the Dutch Experience, "Long Range Planning" 2004 nr 37.
• [3] Chenhall R., In Integrative Strategic Performance Measurement Systems, Strategic Alignment of manufacturing, Learning and Strategic Outcomes: An Exploratory Study, "Accounting Organizations and Society" 2005 nr 30.
• [4] Hendricks K., Mcnor L., Wiedman C.: The Balanced Scorecard - to Adopt or Not to Adoptl, "Ivcy Business Journal" November 2004.
• [5] Hoque Z., James W., Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance, "Journal of Management Accounting Research" 2000 vol. 12.
• [6] Kald M, Nilson F., Performance Measurement at Nordic Companies, "European Management Journal" 2000 vol. 18, nr 1.
• [7] Kurtzman J., Is Your Company off Course"? Now You Can Find out Why, "Fortune" 1997 nr 17.
• [8] Malmi Т., Balanced Scorecard in Finnish Companies: A Research Note, "Management Accounting Research" 2001 nr 12.
• [9] Morisawa Т., Kurosami H., Using the Balanced Scorecard in Reforming Corporate Management Systems, "NRI Papers" 2003 nr71.
• [10] Olson E., Slater S., The Balanced Scorecard, Competitive Strategy and Performance, "Business Horizons" May-June 2002.
• [11] Speckbacher G, Bischof J., Pfeiffer Т., A Descriptive Analysis on the Implementation of Balanced Scorecards in German-speaking Countries, "Management Accounting Research" 2003 nr 14.