Document Type

Article

Publication Date

2009

Source Publication

Review of Business Information Systems

Source ISSN

1534-665X

Abstract

While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that examines the use of the Board BSC. We surveyed Chairs of large public companies to determine the extent to which they use the Board BSC and the reasons why. Our findings suggest that the Board BSC is currently not a widely used technique by Boards of Directors. We also found that the Sarbanes-Oxley Act of 2002 wasn't an influencing factor for those boards that are using the Board BSC.

Comments

Published version. Review of Business Information Systems, Vol. 13, No. 2 (Second Quarter 2009): 41-49. Permalink. © The Clute Institute 2009. Used with permission.