Conceptual Foundations of the Balanced Scorecard

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.

UZORKOM DO KAPACITETA MATERIJALNOG NOSITELJA INFORMACIJSKOG SADRŽAJA*

Dokumentacija u suvremenim poslovnim sustavima može biti na različitim medijima ili na više medija istovremeno. Može imati različite oblike i tokove kalanja. Istraživanja Nolan Norton Instituta (1989.) pokazuju da poduzeća obuhvaćena istraživanjem troše 4 do 5% neto prihoda na informacijski sustav. Pokazano je da razvijeni informacijski sustavi obuhvaćaju oko 5% informacija poslovnih sustava. Od ovog postotka oko 1% informacija direktno je dostupno korisnicima računala, dok je oko 4% informacija trajno pohranjeno na magnetskim medijima i mikrofilmu. Ovo istraživanje je pokazalo da je glavni nositelj informacija poslovnih sustava papir. S obzirom na činjenicu da se papir kao materijalni nositelj informacija još uvijek vrlo mnogo koristi, javlja se i potreba istraživanja iskorišten]a kapaciteta dokumenta. Istraživanje obuhvaća informacijski sadržaj i oblik dokumenta. Na taj način dolazi se do spoznaje o mogućnosti racionalizacije i normizacije sadržaja i oblika dokumenta. Iz razumljivih razloga u ovakvim istraživanjima koristi se statistička metoda uzoraka

La gestione della domanda IT: modelli di riferimento, realta odierne e sviluppi futuri

Ad oggi è indiscusso il ruolo di fondamentale importanza che l'IT ricopre per il business. In un contesto sempre più dinamico e sempre più complesso diventa cruciale adottare meccanismi di governance adeguati, che permettano di tenere allineati gli obiettivi IT agli obiettivi Business. Lo studio, frutto dell'esperienza lavorativa maturata presso Nolan Norton Italia (NNI), società di Management Advisory dell'ICT, si è concentrato sugli aspetti di gestione della domanda IT. Partendo dall'analisi dei framework di riferimento per l'IT governance, il lavoro analizza i modelli di gestione IT tradizionali, evidenziandone i punti critici; si focalizza successivamente sulle metodologie di gestione della domanda IT, richiamando le indicazioni dai framework di IT governance; infine propone un modello di sintesi indicandone vantaggi, ruoli e responsabilità. L'analisi è arricchita da due case studies, relativi a progetti presso clienti dell'area Financial Services, che hanno visto l'autore direttamente coinvolto: - nel primo caso l'autore ha potuto analizzare il processo di demand dalla prospettiva dell'ufficio PMO, a supporto della fase di pianificazione e controllo dei progetti in corso d'opera; - nel secondo caso l'autore è stato coinvolto nell'implementazione di un tool a supporto dei processi di IT governance e ha collaborato a stretto contatto con i responsabili del demand

An exploration of the marketing readiness of websites

The aim of the reported study was to assess the marketing readiness of websites using a tool developed from studies in the late 1990s. The research hypotheses suggest that, in line with earlier studies, government websites are more marketing ready than commercial service organisation sites in Australia. The paper reports findings that commercial service organisation websites are not as marketing ready as might be expected. The research hypotheses are partially supported in that Victorian local government websites show evidence of more sophisticated marketing capability than those of commercial service organisations in Australia and that the service organisations sampled are less likely to employ the Web as a marketing channel than local government.<br /

The Evolution of Information Systems Architecture

Information systems architecture is an emerging discipline directed towards the planning and control of information systems resources throughout an organization. It is seen as a vehicle for assisting managers in the task of dealing with the need for integration in a complex technological environment, and coming to grips with issues concerning the role of information systems in supporting the organization\u27s business needs. One of the most important applications of architecture for some companies may well be in the area of competitive strategy. Architecture can provide the vision and structure that will enable a company to utilize its information systems resources to gain strategic advantage over its competitors. Thirteen companies facing architectural problems were organized in a consortium to exchange ideas on common issues and to work on developing architectural frameworks, guidelines and methodologies. This article presents the results of an exploratory research study which examined the state of architectural activities at each of these companies

The reception pattern of the balanced scorecard: accounting for interpretative viability

‘The role of fads and fashions in shaping management accounting practices in contemporary organizations requires further inquiry’ (Malmi, T. (1999). Activity based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24, 669). Against the background of the evolving management fashion literature we discuss the ‘reception pattern’ of the Balanced Scorecard (BSC) in the Netherlands. To get insight into the organizational changes induced by and associated with the BSC-discourse, we systematically discovered how the concept, since its launch by Kaplan & Norton (1992), has grown into an umbrella that encompasses a variety of interpretations and uses. The paper offers a framework to show how BSC-discourse and its actual use have developed in interrelated yet loosely coupled ways.

PENGUKURAN KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD: BENTUK, MEKANISME, DAN PROSPEK APLIKASINYA PADA BUMN

Balanced Scorecaid (BSC), sebagaimana dituturkan oleh penciptanya yaitu Robert S. Kaplan dan David P. Norton (Kaplan dan Norton, 19% A), bermula dari suatu penelitian satu tahun pada selusin perusahaan-Advanced Micro Devices, American Standard, Apple Computer, Bell South, CIENA, Conner Peripherals, Coy Research, Du Pont, Electronic Data Systems, General Electric, HewlettPachard, dan Shell Canada pada tahun 1990 disponsori oleh Nolan Norton Institute, lembaga penelitian milik KPMG. Penelitian itu berjudul "Measuring Performance in the Organization of the Future," dan David Norton, CEO dari Nolan Norton, bertindak sebagai ketua tim peneliti sementara Bob Kaplan menjadi konsultan akademisnya. Studi itu dimotivasi oleh keyakinan bahwa model pengukuran kinerja perusahaan melalui akuntansi keuangan tidak lagi memadai dan bahkan bisa menghambat kemampuan perusahaan menciptakan nilai ekonomis di masa yang akan datang. Motivasi ini tentu mengingatkan kita pada buku Johnson dan Kaplan berjudul "Relevance Lost' (1987) yang menceritakan perkembangan akuntansi manajemen yang cenderung lebih memenuhi selera sofistikasi akademik daripada menjawab permasalahan rifl dalam bisnis. Temuantemuan dari studi itu diringkas dalam suatu attikel, Measures That Drive Performance!' di Harvard Business Review (HBR) edisi Januari-Februari 1992 (Kaplan dan Norton, 1992).  Pengamatan lebih lanjut terhadap penerapan BSC di beberapa perusahaan menyadarkan Kaplan dan Norton bahwa BSC bisa dipakai lebih dari sekedar sebagai sistem pengukuran, melainkan juga untuk mengkomunikasikan strategi baru dan mengalign organisasi terhadap strategi baru itu. Observasi ini mereka tulis dalam artikel HBR lain dengan judul "Putting the Balanced Scorecard to Work," (Kaplan dan Norton, 1993). Pengamatan lebih lanjut terhadap penggunaan banyak ukuran dalam BSC yang satu sama lain dirangkai bersama oleh suatu serihubungan sebab-akibat mengantarkan mereka pada kesimpulan baru, yaitu bahwa BSC bisa dipakai untuk mengelok strategi. Tegasnya BSC adalah suatu sistem manajemen yang bisa dipakai sebagai kerangka sentral dalam berbagai proses managerial penting: penentuan gol individual dan tim, pemberian konpensasi, alokasi sumberdaya, perencanaan dan peranggaran, pemberian umpan balik strategis, dan pemberdayaan karyawan serta penumbuhan iklim belajar dalam organisasi. Perkembangan baru ini mereka laporkan dalam artikel HBR yang ketiga, "Using the Balanced Scorecard as a Strategic Management System' (Kaplan dan Norton, 1996). Dan akhirnya, laporan yang paling komprehensif tentang BSC ini mereka tulis dalam buku monograf berjudul "The Balanced Scorecard' (Kaplan dan Norton, 199 A), acuan utama penulis dalam penulisan makalah ini. Mereka berharap BSC masih akan berkembang lebih lanjut, terbukti dari pengakuan mereka bahwa monograf itu masih merapakan suatu progress report

The Rise of Information Systems at the Graduate School of Management, UCLA

Among U.S. business schools, the Graduate School of Management (GSM) at the University of California, Los Angeles, was one of the pioneers in the information systems field. In this paper, I chronicle IS’s rise at GSM from its early years (1950s and 1960s) through its formative (1970s) and leadership years (1980s) and identify factors contributing to this rise and success