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What is Evolution of the Balanced Scorecard about?
This paper discusses the evolution of the balanced scorecard as a strategic management tool, identifying three generations of design improvements since its introduction in the early 1990s. It highlights the transition from vague definitions and measure selection challenges in first-generation designs to more structured approaches in second-generation designs, which emphasize strategic objectives and causal relationships. The authors conclude by suggesting further research topics related to enhancing the bal
- Author
- Cátia Vieira
- Language
- EN