The Balanced Scorecard: Innovative Performance Measurement and Management Control System
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F14%3APU110453" target="_blank" >RIV/00216305:26510/14:PU110453 - isvavai.cz</a>
Result on the web
<a href="http://www.jotmi.org/index.php/GT/article/download/1455/932" target="_blank" >http://www.jotmi.org/index.php/GT/article/download/1455/932</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4067/S0718-27242014000300016" target="_blank" >10.4067/S0718-27242014000300016</a>
Alternative languages
Result language
angličtina
Original language name
The Balanced Scorecard: Innovative Performance Measurement and Management Control System
Original language 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, 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.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
<a href="/en/project/GP13-20123P" target="_blank" >GP13-20123P: Innovation Process Performance Assessment: a Management Control System Approach in the Czech Small and Medium-sized Enterprises</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Technology Management and Innovation
ISSN
0718-2724
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
3
Country of publishing house
CL - CHILE
Number of pages
13
Pages from-to
210-222
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84907799950