平衡记分卡的概念基础【外文翻译】.doc

文档介绍：本科毕业论文(设计)外文翻译原文:ountingIdea:,oftencreatedinlocalpractice,aredeveloped,monly,thecreationandspreadofnewideasisdepictedasastoryofgreatinnovatorsandthediffusionofideas,,,,easilydismissedasimpractical,afadorambiguous,ponentofgoodmanagement?-sellingbusinessbooks(KaplanandNorton,1992,1996)(BSC).,whichwouldstudyadoptersandusersoftheBSC(Wenisch,2003,Tuomela,2006).WhilesuchstudiescanprovidevaluableinsightonhowtheBSChasbeenusedandadaptedacrosssite,rantedtheideaoftheBSCasanestablishedtechnology,anizationalboundariesasmoreorlessfixed,,-ountingsystemswithafocusonvaluecreation(IttnerandLarker,2001).ountingtechniqueshavebeenintroducedsincethe1990s,includingtheBalancedScorecard,economicvalueadded,,,theBSCis―oneofthemostimportantmanagementideasinthelastseventy-fiveyears(citedinMeyer,2002:).KaplanandNorton‘sBSC,forexample,emphasizesnon-:financial,customer,internalbusinessprocesses,andlearningandgrowthandstressesalinkbetweenperformancemeasuresandstrategy(Otley,1999,).anization‘sstrategyintotermsthatareunderstandable,municatedandac