Article: Balanced Scorecard Step-By-Step: Maximizing Performance and Maintaining Results

BALANCED SCORECARD STEP-BY-STEP: MAXIMIZING PERFORMANCE AND MAINTAINING RESULTS

By Paul R. Niven

Published by John Wiley & Sons, Inc., 2002; $45.00; ISBN 0471078727

Reviewed by Micbael J. Fischer, PbA CPA, St. Bonaventure University

Since Robert Kaplan and David Norton first introduced the balanced scorecard in 1992, it has come to be heralded as one of the 75 most influential business ideas of the 20th century. But despite the number of books and articles published during the past 10 years describing the concept and its benefits, relatively little has appeared that describes the nutsand-bolts of successfully developing and implementing a balanced scorecard. Paul Niven succeeds at ...

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