Publications

2008
Chapter

Conceptual Foundations of the Balanced Scorecard

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article. The article was based on a multi-company research project that studied performance measurement in companies whose intangible assets played a central role in value... View Details

Keywords: Balanced Scorecard; Management Systems; Measurement and Metrics; Performance Improvement; Strategy

October 1983
Article

Measuring Manufacturing Performance: A New Challenge for Management Accounting Research

Keywords: Measurement and Metrics; Problems and Challenges; Accounting; Research; Performance

May 2007
Supplement

Software Associates Courseware

Keywords: Education; Applications and Software; Information Technology

November 1992
Article

In Defense of Activity-Based Cost Management

Keywords: Cost Management

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details

Keywords: Accounting; Management Systems; Management Teams

March 1989 (Revised March 1999)
Case

Metabo GmbH & Co. KG

A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details

Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany

Educators

1986
Article

The Role for Empirical Research in Management Accounting

Keywords: Cost Accounting; Research

May 1989
Teaching Note

Tektronix: Portable Instruments Division (B), Teaching Note

Teaching Note for (9-188-143). View Details

Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry

November 2003 (Revised August 2005)
Case

First Commonwealth Financial Corporation

First Commonwealth Financial Corp., a financial institution in central and southwestern Pennsylvania, implemented the Balanced Scorecard for describing and implementing its new customer-focused strategy. Its founder and chairman decided that the Balanced Scorecard also... View Details

Keywords: Balanced Scorecard; Corporate Strategy; Customers; Corporate Governance; Governing and Advisory Boards; Customer Relationship Management; Executive Compensation; Financial Services Industry; Banking Industry; Pennsylvania

Educators

April 1977
Article

Purchasing Power Gains on Debt: The Effect of Expected and Unexpected Inflation

Keywords: Borrowing and Debt; Inflation and Deflation

spring 1969
Article

Optimal Investigation Strategies with Imperfect Information

Keywords: Strategy; Information; Research

December 1987 (Revised May 1999)
Teaching Note

John Deere Component Works (A) and (B), Teaching Note

Teaching Note for (9-187-107) and (9-187-108). View Details

Keywords: Manufacturing Industry

fall 1975
Article

Investigation and the Significance of Cost Variances: Survey and Extensions

Keywords: Cost

November 1999 (Revised July 2001)
Case

New Profit Inc.: Governing the Nonprofit Enterprise

New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details

Keywords: Balanced Scorecard; Nonprofit Organizations; Venture Capital; Social Entrepreneurship; Corporate Governance; Performance Evaluation; Financial Statements; Philanthropy and Charitable Giving; Service Industry

Educators

June 1987 (Revised May 1990)
Case

John Deere Component Works (B)