The Limits of the Balanced Scorecard

摘要

Our research focuses on the limits of the Balanced Scorecard. The aim of the work is to provide a basis for in-depth study on the limits of the balanced scorecard. According to Tranfield et al. (2003) [1] we are tackling the topic through a systematic review of the literature. We reviewed articles published in 48 journals, in 3 different subject area of Academic Journal Guide (ABS) 2015: 27 Accounting journals, 17 General Management and Employment Study journals and 4 Strategy journals. This ensured an academic quality of these articles and for each subject area we chose amongst some of the 3, 4 and 4* journals. The contributions of research to the field and the lessons learned from these studies are discussed. Knowledge gaps in existing balanced scorecard research are identified, leading to consideration of several ideas for future research.