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Focusing on the need for a broader stakeholder approach, the authors critique the limitations of the balanced scorecard developed by Kaplan & Norton, which primarily addresses customers and shareholders. They advocate for the performance prism, which includes additional stakeholders like suppliers and employees. However, the book highlights a gap in practical application, specifically how to implement the performance prism at the departmental level and integrate it with remuneration systems, providing a comprehensive framework for organizational performance measurement.
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The Department Prism Approach: The Performance Prism and Performance Evaluation, Erik Sebastian Wödl
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- Année de publication
- 2013
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