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Browse Articles by "Finance"
Title: Balanced Scorecard in Indian Companies
Authors: Manoj Anand, B S Sahay, Subhashish Saha - -
Issue/Year: Apr-2005
Section: Research
Abstract: This study analyses the current practice of the organizational performance management system with particular focus on the Balanced Scorecard based on 53 responses from the CFOs of the bt-500 companies, 75 most valuable PSUs, and four subsidiaries of MNCs. Regarding the various perspectives considered by corporate India in the performance scorecard, financial perspective is found to be the most important followed by customers’ perspective, shareholders' perspective, internal business perspective, and learning and growth perspective. The respondent firms also consider the environmental and social perspective and employees’ perspective. Based on the results of the survey, the study concludes that there is likely to be greater acceptance of the Balanced Scorecard as a strategic management and performance management tool.
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