The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.
Gumbus, A., Wilson, T. (2004). Designing and Implementing a Balanced Scorecard: Lessons Learned in Nonprofit Implementation. Clinical Leadership and Management Review, 18(4), 226 - 232.