Strategic investment proposals and the balanced scorecard: how to ensure consistency between investments and long term strategy / Ralph W. Adler, Paul Theivananthampillai

Adler, Ralph W. and Theivananthampillai, Paul (2006) Strategic investment proposals and the balanced scorecard: how to ensure consistency between investments and long term strategy / Ralph W. Adler, Paul Theivananthampillai. Asia-Pacific Management Accounting Journal, 1 (1). pp. 113-125. ISSN 1675-3194

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Abstract

This paper examines how a balanced scorecard can be used to guide strategic investment decisions. As noted in then literature, an advantage of the balanced scorecard over the common financial metrics that are often used (e.g., net present value) is that a broader set of benefits and limitations can be recognized. Furthermore, unlike other non-financial and hybrid financial and non-financial approaches, the balanced scorecard provides relatively clear guidance.

Item Type: Article
Uncontrolled Keywords: Strategic investment decisions, Capital investments, Balanced scorecard
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement > Balanced scorecard (Management)
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Capital budget. Capital investments. Fixed capital
H Social Sciences > HG Finance > Investment, capital formation, speculation
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 31 Mar 2010 02:18
Last Modified: 15 Jun 2017 02:52
URI: http://ir.uitm.edu.my/id/eprint/167

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