Academic research in management accounting can provide companies with insight in using management accounting systems to better achieve strategic and operating objectives. It explains or predicts how ...

Compensation of owners in a professional services firm has always been contentious. Over the years, several trends have developed based upon the size of the firm. A new trend is developing that is an ...

Kaplan, Robert S., and David P. Norton. "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II." Accounting Horizons 15, no. 2 (June 2001).

The balanced scorecard is a set of financial and non-financial measures regarding a company's success factors, from four interrelated perspectives: financial, customer, internal business processes, ...

Building a scorecard can help managers link today’s actions with tomorrow’s goals. by Robert S. Kaplan and David P. Norton As companies around the world transform themselves for competition that is ...