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Balanced scorecard

Access a selection of articles, links and guides on the balanced scorecard, including the original article from Kaplan and Norton that introduced the concept in the early 1990s.

In the original article (The balanced scorecard: Measures that drive performance. Harvard Business Review, January/February 1992) Kaplan and Norton described the balanced scorecard as 'a set of measures that give top managers a fast but comprehensive view of the business'. Ten years on they reassessed the impact of their system, stating that in this time it had 'evolved from a performance measurement system to an organizing framework for successful strategy implementation' (Transforming the balanced scorecard from performance measurement to strategic management. Accounting Horizons, June 2001).

What's on this page?

  • eBooks
  • Online articles
  • Useful links
  • Articles and books from the Library

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Featured article

How ZYSCO uses the balanced scorecard
The Chinese state-owned firm Zhongyuan Special Steel Co. Ltd (ZYSCO) has used the balanced scorecard system to improve its management and performance.

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Featured eBook

Key Performance Indicators (KPI): Developing, implementing, and using winning KPIs
Parmenter, David. (2nd ed. Wiley, 2010)

This book has been written to assist you in developing, implementing, and using winning KPIs. It is also aimed at providing the missing link between the balanced scorecard work of Kaplan and Norton and the reality of implementing performance measurement in an organisation.

You will need to be logged-in to the website to read this eBook.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to gain full access to the range of articles available online.

Key articles

Using the balanced scorecard as a strategic management system

This article by Kaplan and Norton, first published in 1996, describes how the balanced scorecard can help senior managers systematically link current actions with tomorrow’s goals. Four new processes are introduced that help companies make that important link: translating the vision, communicating and linking, business planning, and feedback and learning.

Transforming the balanced scorecard from performance measurement to strategic management: part II

Organisations can use their scorecards to align key management processes and systems to strategy. The article outlines five key principles for managers.

The balanced scorecard - measures that drive performance

This article introduces the concept of the balanced scorecard as a new performance measurement system that gives managers a fast but comprehensive view of the company from several perspectives.

Selected articles

Useful links

Balanced Scorecard
General introduction to the balanced scorecard from ToolsHero. The site offers a range of free resources on management theory aimed at students, managers and business professionals.

Advanced Performance Institute (API)
Described as an 'independent research and advisory organisation specialising in organisational performance', the API has published a range of resources on the balanced scorecard which can be accessed following free registration.

Strategy and performance management (CIMA)
Research project looking at the implementation of the balanced scorecard by the Royal Botanic Garden Edinburgh.

Balanced Scorecard Institute
The BSI provide guidance, information and tools to government and nonprofit managers on the balanced scorecard approach. The site includes an explanation of the basic concepts, a selection of articles outlining the reasons to apply BSC, articles on metrics, and a directory of balanced scorecard software vendors.

Balanced Scorecard Resource Centre
Created by the UK consultancy firm 2GC Active Management, the site includes FAQs on the balanced scorecard; a series of case studies, recommended reading, and a curated collection of links to other BSC websites.

Centre for Business Performance
Based at Cranfield School of Management, the Centre offers articles, research reports and white papers. The website includes a number of resources on the balanced scorecard, including:-

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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