超越平衡计分卡的探索:业绩三棱镜与动态多维业绩框架

平衡计分卡的缺陷主要源自于其内在因果关系的不完备。最近出现的两种业绩评价系统试图用不同的方法来超越平衡计分卡:业绩三棱镜改良了因果关系而动态多维业绩框架则完全放弃了因果关系。实际上这两种方法的不同正体现了业绩评价系统构建中规范研究与实证研究的区别与矛盾。

The Exploration Beyond The Balanced Scorecard: Performance Prism and Dynamic Multi-dimensional Performance Framework

The defects of the Balanced Scorecard primarily derive from the incompleteness of its internal cause-and-effect relationship. Two newly-born performance measurement systems try to overstep the Balanced Scorecard by adopting different methods respectively :the Performance Prism has improved its cause-and-effect relationship but the Dynamic Multi-dimensional Performance Framework has abandoned it completely.In fact, the differences between these two methods just reflect the differences and conflicts between normative research and positive research of building performance measurement