Using the balanced scorecard to manage intangible assets in a sino-foreign joint venture

Neale G. O’Connor, Elaine Feng

Research output: Contribution to journalComment / DebateResearchpeer-review

10 Citations (Scopus)

Abstract

The application of the balanced scorecard as a performance measurement tool to convert intangible assets into tangible outcomes is examined using a case study of a Sino-US joint venture - Xinan JV. The balanced scorecard is described in terms of the specific measures that were used to manage various innovation and human resource development processes and initiatives to help the company respond to its strategic challenges. We present some impressions of the managers of the company on how the balanced scorecard facilitated the management of intangibles in the joint venture.

Original languageEnglish
Pages (from-to)22-29
Number of pages8
JournalAustralian Accounting Review
Volume15
Issue number36
DOIs
Publication statusPublished - Jul 2005
Externally publishedYes

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