Latar Belakang, Potensi dan Dampak Balanced Scorecard Dalam Pengukuran Financial

Amelia Setiawan

Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Vol. 5 No. 2 (2001)

Financial accounting model that we used emphasizes on financial measure. Rapid technological innovation especially in information technology requires new capabilities for competitive success. The need to build long-range competitive capabilities and the fact about historical-cost financial accounting created a new tool for management in financial measure: the balanced scorecard. The Balanced Scorecard emphasizes that financial and nonfinancial measure must be part of information system for employees at all level of the organization.