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Weaknesses or Disadvantages of the Balanced Scorecard
Anneke Zwart, Student (University), Netherlands, Moderator
Rodov and Leliaert mention 3 weaknesses of the Balanced Scorecard:
1. The system (once designed) is quite rigid and static
2. The system is extremely company specific.
3. The system does not provide firms the possibility to make an external comparison.
Rodov, I and Philippe Leliaert. (2002). “FiMIAM: Financial Method of Intangible Assets Measurements”. Journal of Intellectual Capital, vol. 3, issue:3.
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