THE BALANCED SCORECARD IN THE CONTEXT OF SMES: A LITERATURE REVIEW

摘要

The Balanced Scorecard (BSC) is one of the most influential management ideas of our time. Several recent literature reviews have documented that there is now a rather extensive body of research on the BSC as an idea and practice. However, most of the extant research has focused on BSC in the context of large organizations, and there is considerably less research on the use of the BSC in small and medium-sized enterprises (SMEs). To date, few attempts have been made at reviewing the literature pertaining to the BSC in SMEs. The current paper has two aims. First, to take stock of the SME-specific BSC literature. Second, to sketch an agenda for future research on the BSC in the SME context.