Witcher, B.J. and Chau, V.S.
(2007)
Balanced Scorecard and Hoshin Kanri: Managing Strategic Priorities.
Emerald for Managers
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Abstract
The scorecard and hoshin kanri are integrative cross-functional approaches used for managing strategic priorities across the functional hierarchy of the firm. They provide firms with an overall capability for sustaining strategic management over time. The scorecard’s strength lies in its ability to clarify long-term statements of corporate purpose. Hoshin kanri, on the other hand, is strong as a management system for the deployment and execution of purpose as short-term actions. In fact, the balanced scorecard was originally developed from hoshin kanri.
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