For example, if your balanced scorecard reports only the number of training hours completed by your employees, that may not reflect how many employees are ready to move into leadership roles.

For example, quantitative benchmarks can include a minimum sales revenue figure or minimum ROI, a customer satisfaction rating and a ratio revealing the percentage of marketing ideas presented ...

“The cause-and-effect linkages of the pure Balanced Scorecard don’t work,” he says. “Some of the [Balanced Scorecard] perspectives don’t apply, for example, knowledge and growth.

The Accounting Review, Vol. 78, No. 3 (Jul., 2003), pp. 725-758 (34 pages) This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan ...