Article
An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations
Review of Business Information Systems
Document Type
Article
Publication Date
1-1-2009
Disciplines
- Accounting and
- Business
Abstract
While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that examines the use of the Board BSC. We surveyed Chairs of large public companies to determine the extent to which they use the Board BSC and the reasons why. Our findings suggest that the Board BSC is currently not a widely used technique by Boards of Directors. We also found that the Sarbanes-Oxley Act of 2002 wasn't an influencing factor for those boards that are using the Board BSC.
Creative Commons License
Creative Commons Attribution 3.0
Citation Information
Qianhua Ling, Don Giacomino, Michael Browne and Michael D. Akers. "An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations" Review of Business Information Systems (2009) ISSN: 1534-665X Available at: http://works.bepress.com/michael_akers/35/
Published version. Review of Business Information Systems, Vol. 13, No. 2 (Second Quarter 2009): 41-49. DOI. © 2009 The Clute Institute. Used with permission.