The future of the balanced scorecard

Wednesday, 9 August 2017

During the 2002 PMA-conference, held in July in Boston, USA, professor Kaplan was the key-note speaker. André de Waal was fortunate to be able to speak to him after his speech. This article is a summary of the interview and parts of Kaplan’s speech.

Forget value based management and the balanced scorecard!

Wednesday, 9 August 2017

Where Bob Anthony has had a big role to play in the field of management accounting and control in the seventies, eighties and the beginning of the nineties, nowadays it is Ken Merchant who is the person in this area. His book ‘Modern Management Control Systems’ from 1998 and its successors have a lasting impact […]