The Balanced Scorecard concept has intrinsic executive appeal. To be successful the Balanced Scorecard must be viewed as the tip of the improvement iceberg. Less visible, but equally essential, are processes to assure that the scorecard contains the right things and that support systems are in place to maximize the chances of them being done right. External factors or impatience may overpower the long-term positive financial consequences of significant non-financial improvements. Tenacity and faith may be the most important CEO attributes for successful Balanced Scorecard implementation. pdf

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