Purpose

Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research.

Design/methodology/approach

The Web of Science database was used to extract research papers from the 2003 to 2023 period with “Balanced Scorecard” as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis.

Findings

The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making.

Practical implications

The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs.

Originality/value

The authors’ contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions.

中文翻译：

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绩效管理系统多年来平衡计分卡研究的文献计量分析

目的

自 1992 年 Kaplan 和 Norton 引入平衡计分卡以来，它引起了跨学科研究和实践的广泛关注。本研究利用文献计量分析，考察了过去 20 年平衡计分卡研究的趋势，并确定了未来的研究领域。

设计/方法论/途径

利用Web of Science数据库提取2003年至2023年期间以“平衡计分卡”为主题的研究论文。最终样本由 445 篇文章组成。通过研究概况分析和主题分析，使用文献计量分析来分析趋势和模式。

发现

研究结果表明，平衡计分卡跨越商业和运营等学科，丰富了平衡计分卡研究的理论和实践。分析和调查方法比初步研究更为普遍。美国和英国的学者对平衡计分卡研究做出了显着的贡献。新兴主题包括在平衡计分卡中整合人力资源、可持续性、绩效评估的主观性和非财务绩效指标，以实现更好的战略决策。

实际影响

该研究将激励研究人员提出新的研究问题和假设，并有助于确定当前知识库中的差距和需要进一步研究的领域。通过研究平衡计分卡研究的演变，管理者将获得对绩效管理的有用见解，找到适合现代行业需求的方法。

原创性/价值

作者的贡献通过文献计量分析对过去 20 年的研究范围进行了有用的描述，并激发了未来的研究方向，从而填补了这一空白。