Does the balanced scorecard support organizational viability?

Abstract

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model (VSM) as a means to describe the functions required for organizational viability. Then we use the VSM as a template to assess whether and how the BSC supports these functions for organizational viability.

Citation

Achterbergh, J., Beeres, R. and Vriens, D. (2003), "Does the balanced scorecard support organizational viability?", Kybernetes, Vol. 32 No. 9/10, pp. 1387-1404. https://doi.org/10.1108/03684920310493314