Studies in the field of management accounting and intellectual capital have brought up some critical points that can be traced back to the measurement of intangibles. There are several different challenges inherent to the measurement process which include, among other things, aspects of the organisational culture, managers’ limited experience in adopting and using non-financial indicators, as well as the difficulties which arise when the existing information system is called upon to provide new information aimed at ensuring the reliable measurement of intangibles. These challenges will be analysed through an interventionist case study, specifically, of an Italian company that has recently implemented a balanced scorecard. In particular, attention will be focused on those perspectives of the balanced scorecard that are most closely linked to intangibles, namely the customer perspective and the learning and growth perspectives. By analysing the implementation of the balanced scorecard and the problems that arise when indicators in the abovementioned perspectives have to be calculated, the article contributes to both the literature on intangibles, in terms of analysis of factors that can hinder or facilitate their measurement, and the literature on management accounting, in terms of exploration of the main limitations of balanced scorecard design and implementation

Exploring the challenges of measuring intangibles: The implementation of a balanced scorecard in an Italian company

GATTI, MARCO
2015-01-01

Abstract

Studies in the field of management accounting and intellectual capital have brought up some critical points that can be traced back to the measurement of intangibles. There are several different challenges inherent to the measurement process which include, among other things, aspects of the organisational culture, managers’ limited experience in adopting and using non-financial indicators, as well as the difficulties which arise when the existing information system is called upon to provide new information aimed at ensuring the reliable measurement of intangibles. These challenges will be analysed through an interventionist case study, specifically, of an Italian company that has recently implemented a balanced scorecard. In particular, attention will be focused on those perspectives of the balanced scorecard that are most closely linked to intangibles, namely the customer perspective and the learning and growth perspectives. By analysing the implementation of the balanced scorecard and the problems that arise when indicators in the abovementioned perspectives have to be calculated, the article contributes to both the literature on intangibles, in terms of analysis of factors that can hinder or facilitate their measurement, and the literature on management accounting, in terms of exploration of the main limitations of balanced scorecard design and implementation
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11566/227498
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