The Balanced Scorecard: The Evolution of the Concept and Its Effects on Change in Organizational Management

• Autor(a) principal: Saraiva, Helena
• Data de Publicação: 2011
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10314/2549
• topic: Balanced Scorecard; History; Application; Change management

This paper presents a history of the Balanced Scorecard concept from its earliest appearance to the present day, showing that its evolution is closely related to the fact that the concept has always had a practical application. This article’s aim is to establish a relationship between its applications as an instrument and the evolution of the Balanced Scorecard concept; it also seeks to demonstrate that this concept has induced changes in the way that organizational management at the global level has evolved in recent years due to its innovation and wide spread use around the world. These objectives are pursued through a review of literature and texts published by the authors of the concept and other relevant contributors.