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Public interest, ethics, and the balanced scorecard: implications for the accounting profession
journal contributionposted on 2006-03-01, 00:00 authored by Saeed Askary, Marc Olynyk
The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.