Source: Based on Robert S. Kaplan and David P. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (January-February 1996), 75-85; Chee W. Chow, Kamal M. Haddad, and James E. Williamson, “Applying the Balanced Scorecard to Small Companies.” Management Accounting 79. no. 2 (August 1997), 21-27; and Cathy Lazere, “All Together Now,” CFO (February 1998), 28-36.
