Internal quality systems audits: A desk reference addressing objectives, procedures and methods of accomplishment

This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on September 22, 2009. The length of the article is 5342 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: THE BALANCED SCORECARD (BSC) HAS BECOME A STANDARD MANAGEMENT TOOL FOR ALL TYPES OF PROFIT AND NONPROFIT ORGANIZATIONS, AND MANY REPORT SUCCESS WITH THE APPROACH. FEW PUBLISHED STUDIES, HOWEVER, HAVE EXAMINED HOW THE EMPLOYEES AFFECTED VIEW IT. TO ADD THIS DIMENSION TO THE ASSESSMENT OF THIS TOOL, WE HAVE CONDUCTED A SURVEY THAT FOCUSES ON EMPLOYEE REACTIONS TO BSC UTILIZATION. OVERALL, THE RESULTS OF THIS SURVEY SUGGEST CONSIDERABLE ROOM FOR IMPROVEMENT IN SCORECARD IMPLEMENTATION, PARTICULARLY WITH REGARD TO INDUCING EMPLOYEE BUY-IN AND DEVELOPING THE CULTURE NECESSARY FOR SUCCESS.

Citation Details
Title: Are employees buying the balanced scorecard?
Author: Clement C. Chen
Publication: Management Accounting Quarterly (Magazine/Journal)
Date: September 22, 2009
Publisher: Institute of Management Accountants
Volume: 11 Issue: 1 Page: 36

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