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What is Evolution of Balanced Scorecard Designs about?

Since the 1990s, numerous variants of the balanced scorecard have emerged, often proposed by academics and consultants, with limited application. These variants are categorized into three generations, evolving from the original four-box design to more complex models incorporating strategy maps and long-term outcome statements. The balanced scorecard serves as a tool for performance management, integrating financial and non-financial measures, but does not play a role in strategy formation itself.

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