The evolution and applications of balanced scorecard : a comparative approach

الملخص EN

This paper presents and demonstrates the Balanced Scorecard (BSC) by adopting two approaches.

The first approach focuses on the evolution of the BSC and its applications in private and public, government & non-profit organizations.

The second approach compares four related tools which can help organizations articulate and cascade their strategies.

The main focus of this paper is to compare the BSC to three other tools in order to demonstrate the value of the BSC from different points of view.

First, the BSC and Tableau de Bord are compared from the point of view of the performance measurement system.

Second, the BSC and Executive Information System are compared from the point of view of the strategic management system.

Finally, the BSC and Budgeting are compared from the point of view of the control system.