Compara mètodes

	Mètrica de Rendiment del Quadre de Comandament Integral	Qüestionari de Govern Corporatiu
Camp	Direcció estratègica	Direcció estratègica
Família	Process / pipeline	Process / pipeline
Any d'origen	1992	1976 (theory); 1992 (operational)
Autor original	Robert S. Kaplan and David P. Norton	Jensen and Meckling (foundational); Cadbury Committee (operational framework)
Tipus	Organizational performance measurement and management system	Organizational self-report questionnaire
Font seminal	Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.	Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Àlies	BSC, Balanced Scorecard Framework, Kaplan-Norton Scorecard	CG Assessment, Governance Maturity Scale
Relacionats	5	5
Resum	The Balanced Scorecard (BSC) is a strategic management system that translates organizational strategy into a coherent set of performance measures across four perspectives: Financial, Customer, Internal Process, and Learning and Growth. Developed by Kaplan and Norton (1992) in Harvard Business Review, the BSC addresses a fundamental management gap: most organizations measure what is easy to measure (financial results) while neglecting what drives results (customer satisfaction, operational efficiency, employee capability). By balancing financial outcomes with non-financial drivers, the BSC enables organizations to understand and manage strategy execution, identify causal relationships between performance drivers, and align organizational actions with strategic objectives.	Corporate Governance encompasses the system of rules, practices, and processes by which a company is directed and controlled. Jensen and Meckling's (1976) agency theory formalized the principal-agent problem—how to ensure management (agents) acts in shareholders' (principals') interests despite information asymmetry and incentive misalignment. The Cadbury Report (1992) operationalized this into practical governance frameworks emphasizing board independence, audit committees, and transparency. This questionnaire assesses organizational governance maturity across multiple dimensions: board structure and independence, internal controls and risk management, audit and compliance, stakeholder engagement, and transparency. Strong governance reduces agency costs, improves decision quality, and protects against fraud and misconduct.