Does the balanced scorecard support organizational viability?

被引：16

作者：

Achterbergh, J ^{[1
]}

Beeres, R

Vriens, D

机构：

[1] Univ Nijmegen, Sch Management, Nijmegen, Netherlands

[2] Royal Netherlands Mil Acad, Dept Org Informat & Econ, Breda, Netherlands

来源：

KYBERNETES | 2003年 / 32卷 / 9-10期

关键词：

cybernetics; systems analysis; control systems; balanced scorecard; management activities;

D O I：

10.1108/03684920310493314

中图分类号：

TP3 [计算技术、计算机技术];

学科分类号：

0812 ;

摘要：

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model (VSM) as a means to describe the functions required for organizational viability. Then we use the VSM as a template to assess whether and how the BSC supports these functions for organizational viability.

引用

页码：1387 / 1404

页数：18

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