Albright, Thomas L, Burgess, Christopher M, Hibbets, Aleecia R., and Roberts, Michael L.
Journal of Corporate Accounting & Finance, Jul/Aug 2010, Vol. 21 Issue 5, pp. 63-68

Processing complex, unstructured information can be difficult. Since balanced scorecards can include as many as 24 or more measures, this article presents a methodology to help managers manage the complexity. The four-step process explained here can lead to accurate and consistent evaluations using both quantitative and qualitative performance measures.