When Robert Kaplan and David Norton published “The Balanced Scorecard: Measures that Drive Performance” in the Harvard Business Review in 1992, the idea of measuring business performance from ...

Kaplan has co-developed both activity-based costing (ABC) and the Balanced Scorecard (BSC), widely recognized as seminal contributions to management theory and practice. His current research applies ...

In this article, we shall be looking at business success from two perspectives, namely: (a) impact of performance measures or metrics and (b) impact of robust value to customers.Thirty-one years ago, ...