Critically evaluate the use of the Balanced Scorecard as part of modern business management accounting techniques Critically evaluate the use of the Balanced Scorecard as part of modern business management accounting techniques

Critically evaluate the use of the Balanced Scorecard as part of modern business
management accounting techniques. You should use examples wherever possible to
support your work.
Secondary Research Level HE6 – It is expected that the Reference List will contain
between five to fifteen sources. As a MINIMUM the Reference List should include
three referenced academic journals and four academic books.
Specific Assessment Criteria
First class:
Students will evaluate with expertise the effectiveness of the balanced scorecard.
They will show a wide ranging understanding of how it can best be compiled and
employed, together with its shortcomings. Students will draw upon a range of highly
relevant examples to underpin their conclusions. Extensive research demonstrating
use of a wide range of current secondary research sources will be evident. Academic
style and referencing will be excellent.
Second class:
Students will evaluate competently the effectiveness of the Balanced Scorecard, and
show a sound understanding of how it can best be compiled and employed, together
with its shortcomings. Students will draw on a number of valid examples to underpin
their conclusions. Research demonstrating use of a wide range of current secondary
research sources will be evident. Academic style and referencing will be good.
Third class:
Students will evaluate satisfactorily the effectiveness of the balanced scorecard.
They will show some understanding of how it can best be compiled and employed,
together with an appreciation of its shortcomings. Students will draw on a number of
examples to underpin their conclusions. Research demonstrating use of a range of
current secondary research sources will be evident. Academic style and referencing
will be fair, with the report being produced to a satisfactory standard.

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