The Balanced Scorecard: A Potential Tool for Supporting Change and Continuous Improvement in Accounting Education

Autor:	Otto H. Chang, Chee W. Chow
Rok vydání:	1999
Předmět:	Balanced scorecard business.industry Accounting Management accounting Value (economics) Cost accounting Accounting education business Education
Zdroj:	Issues in Accounting Education. 14:395-412
ISSN:	1558-7983 0739-3172
DOI:	10.2308/iace.1999.14.3.395
Popis:	Rapid changes in the technological and competitive environment are posing serious challenges to accounting education. Meeting these challenges will require accounting educators and programs to undergo fundamental changes and to continuously seek ways to increase the value of their contributions. This article illustrates how the balanced scorecard may be used by accounting educators to stimulate, guide and sustain such continuous improvement efforts. Survey and interview responses from 69 accounting department heads are generally supportive of the balanced scorecard's potential applicability and benefits to accounting programs. These department heads also provide suggestions on the items that can comprise an effective balanced scorecard for an accounting department, as well as factors that can affect its successful implementation.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0e61dd789936b1b62139ce1e28a960b8 https://doi.org/10.2308/iace.1999.14.3.395 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
Nepřihlášeným uživatelům se plný text nezobrazuje	K zobrazení výsledku je třeba se přihlásit.