Both approaches certainly acknowledge that shareholder value creation is not the only legitimate organisational objective and, as such, both challenge that defining corporate mantra of the 1980s and 1990s, the doctrine of 'shareholder value creation'. However, rather than seeing shareholder, customer and employee interests as distinct and unrelated, the balanced scorecard sees all three as being bound together in the organisational 'value creation' process, or 'value chain' (Kaplan và Norton 1992, 1996a & b; Mooraj, Oyon & Hostettler 1999)
đang được dịch, vui lòng đợi..