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History of the Balanced Scorecard

19 May 2022   By   Share

History of Robert Kaplan and David Norton's Balanced Scorecard

1The concept of a Balanced Scorecard was presented for the first time in a series of founding articles published by Harvard Business Review in 1992,      "The Balanced Scorecard Measures That Drive Performance".

2 Both authors Robert Kaplan and David Norton then completed this study of field experiences and published by Harvard Business Press the best seller,
     "The balanced scorecard: Translating Strategy into Action".

4 Over the writings, this performance measurement-focused method has naturally evolved and now covers the expression of the strategy and, more specifically, the establishment of causal diagrams: The Strategy Maps. This is the keystone of the method. The Strategy Maps facilitate the description of cause and effect in order to create a better appreciation of the process of value creation. What is particularly difficult is that the quality of designing Strategy Maps determines the viability of the entire system.
"Strategy Maps: Converting Intangible Assets Into Tangible Outcomes" Harvard Business School Press (HBS)

5 In this new book, Robert Kaplan and David Norton explain the best way to decline the Balanced Scorecard at the corporate level. It is indeed about uniting and coordinating efforts of different entities in order not to miss any opportunity for the development.

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