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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI În partea de jos este prezentat rezumatul articolului selectat. Pentru revenire la cuprinsul ediţiei din care face parte acest articol, se accesează linkul din titlu. Pentru vizualizarea tuturor articolelor din arhivă la care este autor/coautor unul din autorii de mai jos, se accesează linkul din numele autorului. |
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STUDIA OECONOMICA - Ediţia nr.2 din 2008 | |||||||
Articol: |
DIN CONTABILITATEA DE GESTIUNE PENTRU EXECUŢIA STRATEGIEI ŞI SISTEME DE GÂNDIRE: EVOLUŢIA BALANCED SCORECARD (R) ŞI ORDINEA DE ZI A NOILOR CERCETĂRI / FROM MANAGEMENT ACCOUNTING TO STRATEGY EXECUTION AND SYSTEMS THINKING: THE BALANCED SCORECARD (R)EVOLUTION AND NEW RESEARCH AGENDA. Autori: AUREL BRUDAN. |
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Rezumat: The Balanced Scorecard (BSC) emerged as a highly regarded management concept, witnessing rapid global adoption. It became a key driver of the performance management revolution that took place in mid 1990s and it continuously evolved from its management accounting to become a management system supporting strategy execution. However, initial promises were only partially fulfilled and the value added by implementations is under expectations. The unique characteristics of the concept - continuous evolution, confusing literature and ambiguity - make the BSC misunderstood and misused. Future research needs to clarify the nature of the BSC and its role in organisations. The assumptions made are that the BSC is a management tool, with a polyvalent role that can be integrated in various organisational management systems. Overall, the crystallizing function of the BSC is perhaps the most valuable contribution to management, as it can provide structure and clarity in the fluid and complex business environment of today. This conceptual paper explores the evolution of the BSC and proposes new directions in the area of management accounting research. JEL Classification: M19, M29, M40 Keywords: gender occupational identity, economic development, occupational specialisation, Romania, Slovenia |
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