本文基于战略的视角,分析了平衡计分卡(BSC)的快速兴起和全球推广的缘由,然而我们对于平衡计分卡也应该保持必要的专业理性,平衡计分卡仅仅是战略管理的工具之一,绝对不是全部,我们不要忽视最近几年在理论和实践中提出的战略设计、平衡管理的其他工具或框架,本文描述性的介绍了其他两种平衡管理工具,包括:①英国CIMA的企业治理模型和战略记分卡“Strategic Scorecard”。②战略绩效管理——超越平衡计分卡。(the performance prism---the Scorecard measuring and managing business success)。本文认为这些工具的设计理念和应用价值同样不能低估。在介绍、剖析这些分析工具的基础上,文章结尾概要性阐述了进一步改进战略平衡管理工具的几点主张。
Introduction At present, management accountants all over the world are facing critical problems concerning intensive competition, increased risk and social responsibility. Although they have recently devised various n...
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Introduction At present, management accountants all over the world are facing critical problems concerning intensive competition, increased risk and social responsibility. Although they have recently devised various novel methods and models, they are not yet likely to resolve the problems even if these novelties led to increased efficiency and effectiveness. We should reflect on the future prospects for management accounting with more sincere concern for environmental protection and peaceful and stable society rather than for efficiency and effectiveness. Those who stress
1. Introduction Since the Meiji Restoration in 1868, Japan has experienced significant "contact" with European and US systems on two occasions. The first was at the time of the Meiji Restoration, with the ma...
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1. Introduction Since the Meiji Restoration in 1868, Japan has experienced significant "contact" with European and US systems on two occasions. The first was at the time of the Meiji Restoration, with the major influences coming from European countries such as the UK, Germany and France, while the second major influence was from the US, during its occupation of Japan in the aftermath of the Second World War.
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