Using management system balance sheets

Abstract

The Management System Balance Sheet (MSBS) is a nonfinancial balance sheet that presents employees' evaluation of a firm's management system in terms of assets and liabilities. The validity of the system has been tested in six organizations over a five‐year period. The results show that it can be of considerable use to strategic planners.

Citation

Henry Migliore, R. and Bratschun, N. (1987), "Using management system balance sheets", Planning Review, Vol. 15 No. 2, pp. 40-47. https://doi.org/10.1108/eb054185