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Why is the Balanced Scorecard an important topic both in devising objectives and in evaluating strategies?

The Balanced Scorecard and “Tableau du Bord” (Managerial Dashboard)

The best strategies become obsolete as a firm’s external and internal environments change. This is even more concerning among companies and organizations that have operations across different countries. Management should make decisions on what needs to be reworked or changed. There are different approaches and tools available to help management to optimize this process and identify the “bottlenecks” impeding better performance and/or productivity. One of these is the Balanced Scorecard (Kaplan & Norton, 1996).

minimum of four different scholarly sources on Balanced Scorecard and other four on comparing BSC and “Tableau de Bord” (see Pezet, 2009) and answer the following:

  • Why is the Balanced Scorecard an important topic both in devising objectives and in evaluating strategies?
  • Compare BSC to the French strategic measurement system named “Tableau de Bord”, and point out differences between them, as well as advantages and disadvantages of each one.

Kaplan, R. S., Norton, D. P. (1996). Strategic learning & the balanced scorecard. Strategy & Leadership24(5), 18–24.

Pezet, A. (2009). The history of the French tableau de bord (1885-1975): Evidence from the archives. Accounting Business and Financial History, 19, 2 (2009), 103–125. Accessed on August 9, 2013. http://halshs.archives-ouvertes.fr/docs/00/49/86/70/PDF/Pezet_revised_-_2.pdf

Beginning Thursday, June 23, 2016, post your responses to the appropriateDiscussion Area. Continue to get to know your fellow classmates and contribute to our discussion on capstone course project ideas.

Through Friday, June 24, 2016, comment on at least two of your peers’ responses.

Write your initial response in 300–500 words. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation

Do the following when responding to your peers:

  • Read your peers’ answers.
  • Provide substantive comments by
    • contributing new, relevant information from course readings, Web sites, or other sources;
    • building on the remarks or questions of others; or
    • sharing practical examples of key concepts from your professional or personal experiences
  • Respond to feedback on your posting and provide feedback to other students on their ideas.
  • Make sure your writing
    • is clear, concise, and organized;
    • demonstrates ethical scholarship in accurate representation and attribution of sources; and
    • displays accurate spelling, grammar, and punctuation.

Grading Criteria

Assignment Components
Max Points

Initial response was:

  • Insightful, original, accurate, and timely.
  • Substantive and demonstrated advanced understanding of concepts.
  • Compiled/synthesized theories and concepts drawn from a variety of sources to support statements and conclusions.

Discussion Response and Participation:

  • Responded to a minimum of two peers in a timely manner.
  • Offered points of view supported by research.
  • Asked challenging questions that promoted discussion.
  • Drew relationships between one or more points in the discussion.

Writing:

  • Wrote in a clear, concise, formal, and organized manner.
  • Responses were error free.
  • Information from sources, where applicable, was paraphrased appropriately and accurately cited.

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