The Evolution and Applications of Balanced Scorecard: A Comparative Approach
Aljundiu, M., Basyouni, M. (2019). The Evolution and Applications of Balanced Scorecard: A Comparative Approach. EKB Journal Management System, 6(1), 29-40. doi: 10.21608/abj.2019.126540
Medhat Naguib Aljundiu; Muhammad Basyouni. "The Evolution and Applications of Balanced Scorecard: A Comparative Approach". EKB Journal Management System, 6, 1, 2019, 29-40. doi: 10.21608/abj.2019.126540
Aljundiu, M., Basyouni, M. (2019). 'The Evolution and Applications of Balanced Scorecard: A Comparative Approach', EKB Journal Management System, 6(1), pp. 29-40. doi: 10.21608/abj.2019.126540
Aljundiu, M., Basyouni, M. The Evolution and Applications of Balanced Scorecard: A Comparative Approach. EKB Journal Management System, 2019; 6(1): 29-40. doi: 10.21608/abj.2019.126540

The Evolution and Applications of Balanced Scorecard: A Comparative Approach

مجلة البحوث المحاسبية
Article 15, Volume 6, Issue 1, June 2019, Page 29-40  XML PDF (379.89 K)
DOI: 10.21608/abj.2019.126540
View on SCiNiTO View on SCiNiTO
Authors
Medhat Naguib Aljundiu1; Muhammad Basyouni2
1Tanta University
2Ain-Shams University
Abstract
This paper presents and demonstrates the Balanced Scorecard (BSC) by adopting two approaches. The first approach focuses on the evolution of the BSC and its applications in private and public, government & non-profit organizations. The second approach compares four related tools which can help organizations articulate and cascade their strategies. The main focus of this paper is to compare the BSC to three other tools in order to demonstrate the value of the BSC from different points of view. First, the BSC and Tableau de Bord are compared from the point of view of the performance measurement system. Second, the BSC and Executive Information System are compared from the point of view of the strategic management system. Finally, the BSC and Budgeting are compared from the point of view of the control system.
Statistics
Article View: 174
PDF Download: 849