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Corporate performance reporting revisited ‐ the balanced scorecard and dynamic management reporting

Industrial Management & Data SystemsPublished 1 May 1996
Kenton B. Walker
Citations35
SJR quartileQ1
SJR score1.28
SNIP1.37

Abstract

Points out that traditional financial systems used for internal reporting are limited in several ways. Describes how a company implemented a philosophy of dynamic management reporting (DMR) that provided for a highly flexible performance reporting system. DMR can serve as a catalyst for organizational change, introduce new reporting concepts, incorporate a wide variety of performance measures, and encourage cross‐ functional understanding and co‐ordination.

Keywords

Business, Management and Accounting