In recent years the concept of the balanced scorecard has achieved increasing popularity in the business world. Previously, many organisations had built their business objectives around financial targets and goals that bore little relation to a long-term strategic vision. Typically, this leaves a gap between the development of a company's strategy and it's implementation. The scorecard, however, provides a more 'balanced view' by looking at not just financial concerns but also customers, internal business processes, learning and growth. It is not just a sytem of performance measurement - by focusing on future potential success it can be used as a dynamic management system that reinforces, implements and drives corporate strategy forward. In this book, the authors draw on their extensive experience with scorecard projects to provide a step-by-step method for introducing the balanced scorecard into an organisation. This book will provide senior and operational managers, consultants and business academics with a comprehensive view of emerging balaced scorecard practice supported by both business advice and theoretical foundation.