Implementation of the Balanced Scorecard (Pelaksanaan kad skor berimbang)

• Main Authors: Abdullah, Shamsul Nahar, Mohd Yusof @ Mohamed, Borhanudin, Tengku Mohd. Yusof, Tengku Farah Maimunah
• Format: Article
• Language: English
• Published: Penerbit Universiti Malaysia Terengganu (UMT) 2013
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/30754/1/ABC_JBSD.pdf; http://irep.iium.edu.my/30754/
• Institution: Universiti Islam Antarabangsa Malaysia

The balanced scorecard (BSC) was introduced by Kaplan and Norton in 1992 as a result of a comprehensive study over a period of one year involving twelve companies which were deemed to be at the leading edge in performance measurement. Since then, the BSC has been regarded as an important managerial...