Robert Kaplan

Robert Kaplan - ToolsHero

Robert Kaplan (1940) is professor aan Harvard Business School (HBS) en één van de grondleggers van het prestatiemanagement model: de Balanced Scorecard. Samen met collega David Norton heeft Robert Kaplan veel onderzoek gedaan op het gebied van strategie ontwikkeling, Activity Based Costing (ABC) en management accounting.

Biografie Robert Kaplan

Robert Kaplan behaalde een BSc. en MSc. graad aan het Massachusetts Institute of Technology (MIT). Daarna deed hij onderzoek op het gebied van Operations Research en promoveerde aan de Universiteit van Cornell. Tevens is Robert Kaplan in bezit van drie eredoctoraten van de Universiteiten van Stuttgart (1994), Lodz (2006) en Waterloo (2008).

Robert Kaplan heeft in zijn wetenschappelijke carrière veel onderzoek gedaan naar het koppelen van de kosten aan prestaties en strategievoering. Daarbij lag de focus op het meten en managen van organisatorische risico’s.

Samen met collega’s zoals David Norton en Michael Porter heeft hij diverse management modellen en methoden ontwikkeld bijvoorbeeld Activity Based Costing (ABC) (een kosten toeberekening systeem) en de Balanced scorecard (een strategisch prestatiemodel)

Robert Kaplan heeft (samen met anderen) 14 boeken geschreven en meer dan 150 (wetenschappelijke) artikelen over de onderwerpen: strategie ontwikkeling, Activity Based Costing, Balance Score Card en management accounting.

Robert Kaplan heeft ook verschillende prijzen gewonnen en diverse onderscheidingen ontvangen waaronder:

  • 2008. Lifetime Contribution Award for distinguished contributions to advancing Management Accounting.
  • 2001. Distinguished Service Award from Institute of Management Accountants (IMA) for his contributions to practice and academic community.
  • 1994. CIMA Award, from the Chartered Institute of Management Accountants (United Kingdom).
  • 1988. Outstanding Accounting Educator Award from the AAA.

Bekende quotes van Robert Kaplan

  • “A company’s ability to innovate, improve, and learn ties directly to the company’s value.”
  • “Customer-based measures are important, but they must be translated into measures of what the company must do internally to meet its customers expectations.”
  • “Companies should decide what processes and competencies they must excel at and specify measures for each.”
  • “A good balanced scorecard should tell the story of your strategy.”
  • “A firm’s ability to weather storms depends on how seriously executives take risk management when the sun is shining and no clouds are on the horizon.”
  • “Without strong visionary leadership, no strategy will be executed effectively.”

Bekende publicaties en boeken van Robert Kaplan et al.

  • 2008. The execution premium: linking strategy to operations for competitive advantage. Harvard Business Press.
  • 2008. Mastering the management system. Harvard Business Review, 86(1), 62
  • 2008. Conceptual Foundations of the Balanced Scorecard. Journal: Handbooks of Management Accounting Research, vol. 3, pp. 1253-1269.
  • 2007. Balanced scorecard (pp. 137-148). Gabler.
  • 2006. Alignment: Using the balanced scorecard to create corporate synergies. Harvard Business Press.
  • 2006. How to implement a new strategy without disrupting your organization. Harvard Business Review, 84(3), 100.
  • 2006. The Competitive Advantage of Management Accounting. Journal: Journal of Management Accounting Research – J Manag Account Res , vol. 18, no. 1, pp. 127-135.
  • 2004. The strategy map: guide to aligning intangible assets. Journal: Strategy & Leadership , vol. 32, no. 5, pp. 10-17.
  • 2004. Keeping score on community investment. Journal: Leader To Leader , vol. 2004, no. 33, pp. 13-19.
  • 2001. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Journal: Accounting Horizons – ACCOUNT HORIZ , vol. 15, no. 1, pp. 87-104.
  • 2004. Strategy maps: Converting intangible assets into tangible outcomes. Harvard Business Press.
  • 2004. Measuring the strategic readiness of intangible assets. Harvard business review, 82(2), 52-63.
  • 2004. Time-driven activity-based costing. Harvard business review, 82(11), 131-140.
  • 2001. Strategic performance measurement and management in nonprofit organizations. Nonprofit management and Leadership, 11(3), 353-370.
  • 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons, 15(2), 147-160.
  • 2000. Having trouble with your strategy?: Then map it. Harvard Business School Publishing Corporation.
  • 2000. The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Harvard Business Press.
  • 1999. The design of cost management systems: text and cases. Prentice Hall.
  • 1998. Advanced management accounting (Vol. 3). Upper Saddle River, NJ: Prentice Hall.
  • 1998. Cost & effect: Using integrated cost systems to drive profitability and performance. Harvard Business Press.
  • 1998. Innovation action research: creating new management theory and practice. Journal of management accounting research, (10), 89-118.
  • 1996. The balanced scorecard: translating strategy into action. Harvard Business Press.
  • 1996. Using the balanced scorecard as a strategic management system. Harvard business review, 74(1), 75-85.
  • 1996. The balanced scorecard (Vol. 6). Boston: Harvard Business School Press.
  • 1996. Linking the balanced scorecard to strategy. California management review, 39(1).
  • 1992. The balanced scorecard measures that drive performance.
  • 1992. Measuring manufacturing performance: a new challenge for managerial accounting research (pp. 284-306). Springer US.
  • 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1-13.
  • 1992. The evolution of management accounting (pp. 586-621). Springer US.
  • 1991. Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.
  • 1990. Measures for manufacturing excellence. Harvard Business Press.
  • 1988. One Cost System Isn’t Enough.
  • 1988. Measure costs right: make the right decisions. Harvard business review, 66(5), 96-103.
  • 1987. How cost accounting systematically distorts product costs. Accounting and management: Field study perspectives, 204-228.
  • 1987. Relevance lost. The rise and fall of management accounting. Boston.
  • 1987. Accounting and Management: A Field Study Perspective. Harvard Business School Press.
  • 1986. Must CIM be justified by faith alone? (pp. 87-95). Graduate School of Business Administration, Harvard University.
  • 1986. The role for empirical research in management accounting. Accounting, Organizations and Society, 11(4), 429-452.
  • 1979. Statistical models of bond ratings: A methodological inquiry. Journal of Business, 231-261.
  • 1972. Investor Evaluation of Accounting Information: Some Empirical Evidence. Journal: Journal of Business – J BUS , vol. 45, no. 2.

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