The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making

平衡计分卡：一个战略管理会计工具的情景思考和战略决策。这个项目研究了基于平衡计分卡的模型在情景思考和战略决策中的应用。平衡计分卡是一套财务和非财务绩效指标。管理者可以通过浏览平衡计分卡报告来完善他们关于公司中关键因果关系的模型。他们可以使用这个模型来生成场景并做出战略决策。这一提议响应了对平衡计分卡等系统进行集中研究的呼吁，这些系统有“潜力为规划者提供一种表达和测试组织中复杂因果模型的方法。“\t

The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenarios and making strategic decisions. This proposal responds to calls for focussed research on systems like the Balanced Scorecard that have "the potential to provide planners with a way of expressing and testing a sophisticated model of cause-effect in the organisation."\t