Balanced Scorecard in Serbia: management innovation or rhetoric game

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In performance measurement and management literature, the Balanced Scorecard is the most prominent model. It can be considered as effectiveness measurement, efficiency measurement or performance measurement model. The Balanced Scorecard is one of the newest management innovations and it is in focus of contemporary researchers’ attention in management innovation area. The question is if it is something real new in its essence, or just rhetoric came. This paper considers this issue in Serbia, especially.

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