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Management Accounting and the Shortcomings of Current PerformanceMeasurement Systems

机译：管理会计与现行绩效评估体系的缺陷

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摘要

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both financial and nonfinancial indicators. By presenting a historical review of the BSC, we explore the key shortcomings of the BSC and discuss the steps which have been taken to address the shortcomings of the BSC since its introduction in the 1990s. And finally, we present our research findings regarding the shortcomings of the BSC in practice.
机译：平衡计分卡（BSC）是过去二十年来管理会计文献中谈论最多的绩效衡量系统之一。在本文中，我们认为平衡计分卡虽然专注于财务和非财务指标，但未能作为一个综合的绩效衡量系统来发挥作用。通过介绍BSC的历史回顾，我们探索了BSC的主要缺点，并讨论了自1990年代推出以来为解决BSC的缺点而采取的步骤。最后，我们介绍有关BSC在实践中的缺点的研究结果。

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