Performance Measurement and Business Results

Abstract

The authors claim that a new and much more holistic measurement system is required in the modern company. Today, the reported equity in a company is usually very different from the actual equity. This is demonstrated in this paper through an empirical analysis of the American stock market. Many analysts believe that the difference is due to the value of intangible assets such as corporate reputation, employee satisfaction and customer satisfaction. In this paper, through a number of cases, we demonstrate the value of employee satisfaction and customer satisfaction and we show that the effect of these intangibles is complex, which calls for a careful interpretation of a balanced scorecard when this is used for managerial purposes.

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