Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition

PART III

Readings

Part III contains the following supplementary readings:

Reading 1: Using the Balanced Scorecard as a Strategic Management System

Reading 2: Teaching Special Decisions in a Lean Accounting Environment

Reading 3: Intellectual Capital Reporting

Reading 4: The Strategic Value of Customer Profitability Analysis

Reading 5: Innovation Killers: How Financial Tools Destroy Your Capacity to Do New Things

Introduction to Readings

USING THE BALANCED SCORECARD AS A STRATEGIC MANAGEMENT SYSTEM

Kaplan, Robert S. and Norton, David P. (2007). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, July-August, pp. 150–161. Reprinted with permission of Harvard Business Review.

Reading 1 titled “Using the Balanced Scorecard as a Strategic Management System: Building a scorecard can help managers link today's actions with tomorrow's goals” was originally written by Kaplan and Norton (1996) and discusses how organizations can use the balanced scorecard ...