Detail publikace

The Balanced Scorecard: Innovative Performance Measurement and Management Control System

ŽIŽLAVSKÝ, O.

Originální název

The Balanced Scorecard: Innovative Performance Measurement and Management Control System

Typ

článek v časopise ve Scopus, Jsc

Jazyk

angličtina

Originální abstrakt

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, organisation and money. Benefits resulting from successful Balanced Scorecard introduction 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.

Klíčová slova

Balanced scorecard; performance measurement; management control; innovation; innovation management; innovative potential; research and development; small and medium-sized enterprises; literature analysis; Czech Republic.

Autoři

ŽIŽLAVSKÝ, O.

Rok RIV

2014

Vydáno

9. 10. 2014

Nakladatel

Universidad Alberto Hurtado

Místo

Chile

ISSN

0718-2724

Periodikum

Journal of Technology Management and Innovation

Ročník

9

Číslo

3

Stát

Chilská republika

Strany od

210

Strany do

222

Strany počet

13

URL

http://www.jotmi.org/index.php/GT/article/view/1455

Plný text v Digitální knihovně

http://hdl.handle.net/11012/37354

BibTex

@article{BUT109420,
  author="Ondřej {Žižlavský}",
  title="The Balanced Scorecard: Innovative Performance Measurement and Management Control System",
  journal="Journal of Technology Management and Innovation",
  year="2014",
  volume="9",
  number="3",
  pages="210--222",
  doi="10.4067/S0718-27242014000300016",
  issn="0718-2724",
  url="http://www.jotmi.org/index.php/GT/article/view/1455"
}