References and Further Reading
Academic Sourcesβ
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Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
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Kaplan, R. S., & Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
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Kaplan, R. S., & Norton, D. P. (2006). Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.
Professional Resourcesβ
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Institute of Management Accountants (IMA). (2020). Implementing the Balanced Scorecard in Small and Medium Enterprises. IMA Publications.
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Chartered Institute of Management Accountants (CIMA). (2019). Performance Management: A Practical Guide. CIMA Publishing.
Luxembourg-Specific Resourcesβ
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Chambre de Commerce Luxembourg. (2023). Performance Management for Luxembourg SMEs. Available at: https://www.cc.lu
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House of Training. (2023). Management Accounting and Performance Measurement. Training programs available for Luxembourg businesses.
Online Resourcesβ
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Balanced Scorecard Institute: https://www.balancedscorecard.org
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Harvard Business Review articles on Balanced Scorecard and performance measurement
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Luxembourg Business Portal: Performance management resources for SMEs
Additional Readingβ
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The Strategy-Focused Organization by Kaplan and Norton
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Performance Measurement and Management by various authors
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EU guidelines on sustainability reporting and ESG metrics
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Luxembourg accounting standards and performance reporting requirements