Journal of Corporate Accounting & Finance · 2002 · 12 citations · 0 references
BusinessAccountancyFinancial ManagementBalanced ScorecardCorporate ReportingFinancial AccountingBusiness ReportingCost ReportingFinancial ReportingFinancial Reporting SystemsFinancial StatementsAnnual Financial ReportsBalanced Scorecard ArchitectureBalanced Scorecard IntegrationScorecard DesignScorecard Development
Abstract One of the prime uses for activity‐based costing is to supply data for the popular “balanced scorecard” approach to management. But should financial statement users also have access to balanced scorecard information? The AICPA seems to think so, and so do the authors of this article. They review the benefits of balanced scorecard information, show how some companies are actually using scorecard systems, and show how to integrate a scorecard approach into financial reports. © 2002 Wiley Periodicals, Inc.