Kaplan and Norton (1992, 1996) espouse that performance measures in a balanced scorecard (BSC) should be linked to strategy. However, the BSCs of many firms include both strategically linked and non-strategically linked measures.
Kaplan and Norton (1992, 1996) espouse that performance measures in a balanced scorecard (BSC) should be linked to strategy. However, the BSCs of many firms include both strategically linked and non-strategically linked measures.