Robert S. Kaplan

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Balanced Scorecard

Robert S. Kaplan (* 1940 ) is an American economist . He has taught at Harvard Business School since 1984 , prior to which he worked at the Graduate School of Industrial Administration (GSIA) at Carnegie Mellon University . He is also honorary doctor of the University of Stuttgart , the University of Łódź and the University of Waterloo .

Kaplan was significantly involved in the development of two newer business concepts, activity-based costing and the balanced scorecard, and is considered one of the world's leading thought leaders in the field of cost accounting and internal accounting .

Publications (selection)

  • Relevance Lost: The Rise and Fall of Management Accounting , with H. Thomas Johnson. Harvard Business School Press, 1987.
  • Implementing Activity-Based Cost Management: Moving From Analysis to Action , with Robin Cooper, Larry Maisel, Eileen Morrissey and Ronald M. Oehm. Institute of Management Accountants, 1992.
  • The Balanced Scorecard: Measures That Drive Performance , with David P. Norton. Harvard Business Review , January – February 1992.
  • Putting the Balanced Scorecard to Work , with David P. Norton. Harvard Business Review , September – October 1993.

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