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Effective Performance Management with the …
Effective Performance Management with the Balanced ScorecardTechnical ReportWriters:Liz MurbyCIMAS tathis GouldCIMACIMA gratefully acknowledges the contributions ofGary Ashworth, Philip Barden, Peter Brewer, Gavin Lawrie, Bernard Marr,Professor Bob Scapens, Dr Mostafa Jazayeri-Dezfuli, and Francesco Copyright CIMA 2005 First published in 2005 by:The Chartered Institute of Management Accountants26 Chapter Street London SW1P 4NP Printed in Great BritainThe publishers of this document consider that it is a worthwhile contribution todiscussion, without necessarily sharing the views responsibility for loss occasioned to any person acting or refraining fromaction as a result of any material in this publication can be accepted by the authorsor the rights reserved.
1.1 From performance measurement to strategic management The balanced scorecard is a management framework which, since its inception by Kaplan and Norton in
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