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Bảng câu hỏi về Quản trị Công ty×Thước đo Hiệu suất Thẻ Điểm Cân Bằng×
Lĩnh vựcQuản trị chiến lượcQuản trị chiến lược
HọProcess / pipelineProcess / pipeline
Năm ra đời1976 (theory); 1992 (operational)1992
Người khởi xướngJensen and Meckling (foundational); Cadbury Committee (operational framework)Robert S. Kaplan and David P. Norton
LoạiOrganizational self-report questionnaireOrganizational performance measurement and management system
Công trình gốcJensen, 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. DOI ↗Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79. link ↗
Tên gọi khácCG Assessment, Governance Maturity ScaleBSC, Balanced Scorecard Framework, Kaplan-Norton Scorecard
Liên quan55
Tóm tắtCorporate 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.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.
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ScholarGateSo sánh phương pháp: Corporate Governance Questionnaire · Balanced Scorecard Performance Measure. Truy cập ngày 2026-06-20 từ https://scholargate.app/vi/compare