Publications

April 2004 (Revised September 2007)
Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron

The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details

Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits

Article

How Strategy Maps Frame an Organization's Objectives

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Organizations; Goals and Objectives

Article

Strategy Maps

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy

February 2004
Article

Measuring the Strategic Readiness of Intangible Assets

By: Robert S. Kaplan and David P. Norton

Keywords: Measurement and Metrics; Strategy; Assets

2004
Book

Operations, Strategy, and Technology: Pursuing the Competitive Edge

By: Robert H. Hayes, Gary P. Pisano, David M. Upton and S. C. Wheelwright

Keywords: Operations; Strategy; Competitive Advantage

Read Now

2004
Book

Strategy Maps: Converting Intangible Assets into Tangible Outcomes

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Assets; Outcome or Result

2002
Chapter

Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities

By: Robert S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Employee Relationship Management; Customer Relationship Management; Business and Community Relations; Business and Stakeholder Relations

September 2001
Background Note

Financial Reporting Environment, The

By: Paul M. Healy, Amy P. Hutton, Robert S. Kaplan and Krishna G. Palepu

Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details

Keywords: Financial Reporting; Financial Statements; Capital Markets; Venture Capital; Corporate Disclosure; Conflict of Interests

Article

Leading Change with the Balanced Scorecard

By: Robert S. Kaplan and David P. Norton

Keywords: Leadership; Change; Balanced Scorecard

Article

Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II

By: Robert S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Transformation; Performance; Measurement and Metrics; Strategy; Management

May–June 2001
Article

Building a Strategy-Focused Organization

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Organizations

Article

Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I

By: Robert S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Transformation; Performance; Measurement and Metrics; Strategy; Management

Article

On Balance: A CFO Interview

By: Robert S. Kaplan and David P. Norton

Keywords: Management; Balance and Stability

2000
Book

The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment

By: Robert S. Kaplan and D. P. Norton

Keywords: Balanced Scorecard

September – October 2000
Article

Having Trouble with Your Strategy? Then Map It

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy

June/July 1997
Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

April 1997
Case

Peoria Engine Plant (A): (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry

April 1997
Case

Romeo Engine Plant (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details

Keywords: Cost Accounting; Cost Management; Groups and Teams; Employees; Performance Improvement; Auto Industry