The purpose of this case is to enable you to design a performance measurement system using a balanced scorecard. This case is based on factual issues and decisions faced by the real‐world managers and employees of Holloway Consulting Services (HCS) (names and dollar amounts have been changed). HCS is a service firm that provides its customers with managed business solutions, i.e., integrating outsourcing options with systems design and support. Currently, HCS collects several financial and operational performance measures; however, Sharon Holloway, owner of HCS, is concerned that these measures are not adequate for a firm that competes using intangible assets, especially human capital. Therefore, she plans to implement a balanced scorecard in which performance measures are linked to the firm's strategy. This case provides you with the opportunity to develop a balanced scorecard that incorporates both traditional and nontraditional performance measures within the strategic context of a knowledge‐based firm.
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1 November 2001
Research Article|
November 01 2001
HCS: Designing a Balanced Scorecard in a Knowledge‐Based Firm
Beverly J. Rowe, Assistant Professor;
Beverly J. Rowe, Assistant Professor
Colorado State University.
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Sally K. Widener, Assistant Professor
Sally K. Widener, Assistant Professor
Rice University.
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Online ISSN: 1558-7983
Print ISSN: 0739-3172
American Accounting Association
2001
Issues in Accounting Education (2001) 16 (4): 569–601.
Citation
Chris Moore, Beverly J. Rowe, Sally K. Widener; HCS: Designing a Balanced Scorecard in a Knowledge‐Based Firm. Issues in Accounting Education 1 November 2001; 16 (4): 569–601. https://doi.org/10.2308/iace.2001.16.4.569
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