文章基本信息

标题：Management Accounting and the Shortcomings of Current PerformanceMeasurement Systems
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作者：Davood Askarany ; Hassan Yazdifar
期刊名称：International Journal of Accounting Research
电子版ISSN：2472-114X
出版年度：2017
卷号：5
期号：1
页码：1-3
DOI：10.4172/2472-114X.1000146
语种：English
出版社：OMICS International
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.
关键词：Balanced scorecard; Risk; Stakeholders’ Rights; Performance measurement; Diffusion of innovation