مجلة دراسات في الاقتصاد وإدارة الأعمال
Volume 9, Numéro 1, Pages 746-765
2026-06-07
When Innovation Mimics The Intellect: The Balanced Scorecard
Authors : Si Mohand Mounir .
Abstract
This paper is an attempt to clarify the different claims, applications and theoretical background of the balanced scorecard (BSC), to permit a definitive understanding of it. We will shed light on specific lines and ambiguities that could possibly trouble many readers and users of the BSC. We reach the conclusion that the BSC has an original yet very simple structure and principles that appears to fit the organization’s financial needs. However fails to fulfill what we could expect from academic innovations, but remains dangerously weak compared to higher standards. We also hypothesize that its popularity is due to the extreme lack of intellectual culture in organizations, where basic processes are not performed, and that could stem from a hidden intellectual crisis.
Keywords
Scorecards ; management ; organization ; measurement.
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