A major contributor to this article appears to have a close connection with its subject.(January 2020) |
Robert S. Kaplan | |
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Born | 1940 |
Occupation | Accounting academic and professor |
Academic background | |
Education | Massachusetts Institute of Technology (B.S. and M.S.) Cornell University (Ph.D.) |
Academic work | |
Discipline | Leadership Development |
Institutions | Harvard Business School Carnegie-Mellon University (1977–1983) |
Main interests | Activity-based costing (ABC) and the Balanced Scorecard (BSC) |
Robert Samuel Kaplan (born 1940) is an American accounting academic,and Emeritus Professor of Leadership Development at the Harvard Business School. He is known as co-creator of Balanced Scorecard. [1] [2] together with David P. Norton.
Kaplan started his academic career at Tepper School of Business at Carnegie-Mellon University in 1968. Kaplan did Bachelors in Electrical Engineering and Masters in Electrical Engineering at the Massachusetts Institute of Technology.
Later,Kaplan joined the role of Marvin Bower Professor of Leadership Development at Harvard Business School [3] in 1984 after serving as a Dean at Carnegie-Mellon University from 1977 to 1983. [4]
For PhD in Operations Research,he moved to the Cornell University. He was awarded honorary doctorates by the University of Stuttgart in 1994,the University of Lodz in 2006,and the University of Waterloo in 2008. [3]
In 2006,Kaplan's name was added to the Accounting Hall of Fame. [5] In the same year,he received the Lifetime Contribution Award from the Management Accounting Section of the American Accounting Association. [6]
Kaplan and David P. Norton created the Balanced Scorecard,a means of linking a company's current actions to its long-term goals. Kaplan and Norton introduced the balanced scorecard method in their 1992 Harvard Business Review article,The Balanced Scorecard:Measures That Drive Performance.
This method has been endorsed by companies from every industry and corner of the world as evidenced by the Palladium Balanced Scorecard Hall of Fame for Executing Strategy and Bain &Company's Management Tools and Trends report. [7] [8] He has also published in the fields of strategy,cost accounting and management accounting. He is a co-founder,with David P. Norton,of ESM Software Group,and has been integrally involved in the thought leadership work of Palladium International and its past iterations (i.e.,Palladium Group,Balanced Scorecard Collaborative,Renaissance Worldwide). [9] [10] [11] Norton and Kaplan remain affiliated with Palladium. [12] [13]
Time-Driven Activity-Based Costing (TDABC)
Kaplan and Steven Anderson co-developed time-driven activity-based costing,or TDABC,a methodology for companies to fully understand costs and to assist them to get on a simpler and more powerful path to increased profits. Most recently,this methodology is being applied to healthcare,in order to measure health care delivery costs across an entire care continuum,at the medical condition level. [14]
Kaplan is also a prolific case writer and have featured among the top 40 case authors consistently,since the list was first published in 2016 by The Case Centre. He ranked 32nd In 2018/19, [15] 12th in 2017/18, [16] 18th in 2016/17 [17] and 12th in 2015/16. [18]
He also featured on the list of The Case Centre's all-time top authors list (covering 40 years) released in 2014. [19]
Books and Textbooks,a selection:
Articles,a selection:
A balanced scorecard is a strategy performance management tool –a well structured report,that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions.
Robert F. Bruner is University Professor at the University of Virginia,Distinguished Professor of Business Administration,and Dean Emeritus of the Darden School of Business. He was the eighth dean of Darden and has been a faculty member there since 1982. He teaches and conducts research in finance and management at the University of Virginia and has won numerous teaching awards.
A strategy map is a diagram that documents the strategic goals being pursued by an organization or management team. It is an element of the documentation associated with the Balanced Scorecard,and in particular is characteristic of the second generation of Balanced Scorecard designs that first appeared during the mid-1990s. The first diagrams of this type appeared in the early 1990s,and the idea of using this type of diagram to help document Balanced Scorecard was discussed in a paper by Robert S. Kaplan and David P. Norton in 1996.
Krishna Palepu is an American academic,author,consultant and director of various corporations. He is the Ross Graham Walker Professor of Business Administration at Harvard Business School. He serves as Senior Adviser to the President of Harvard University for Global Strategy.
John Anthony Quelch CBE is the dean of the University of Miami School of Business at the University of Miami in Coral Gables,Florida.
BSC SWOT,or the Balanced Scorecard SWOT analysis,was first introduced,in 2001,by Lennart Norberg and Terry Brown.
Nirmalya Kumar is Professor of Marketing of the Lee Kong Chian School of Business at Singapore Management University and a distinguished fellow at INSEAD Emerging Markets Institute. He has served on the Boards of ACC Limited,Ambuja Cements,Bata India,BP Ergo,Defaqto,Tata Capital,Tata Chemicals,Tata Industries,Tata Limited (UK),Tata Unistore,Ultratech,and Zensar Technologies. In June 2021 He received the 2021 Mahajan Award for Lifetime Contributions to Marketing Strategy Research by the American Marketing Association (AMA).
Pankaj Ghemawat is an Indian-American economist,professor,global strategist,speaker and author known for his work in the study of globalization. He created the DHL Global Connectedness Index and the CAGE Distance Framework.
David B. Yoffie is the Max and Doris Starr Professor of International Business Administration at Harvard Business School (HBS).
Management accounting in supply chains is part of the supply chain management concept. This necessitates planning,monitoring,management and information about logistics and manufacturing processes throughout the value chain. The goal of management accounting in supply chains is optimizing these processes. This strategy focuses on supporting management.
W. Chan Kim is a South Korean business theorist. He is a Professor of Strategy and Management at INSEAD,and co-director of the INSEAD Blue Ocean Strategy Institute in Fontainebleau,France. He is known as co-author of the 2005 book Blue Ocean Strategy.
Youngme Moon is the Donald K. David Professor of Business Administration at Harvard Business School. At HBS,Professor Moon has held numerous leadership positions,including Senior Associate Dean for the MBA Program,Senior Associate Dean for Strategy and Innovation,and has launched a number of strategic innovations such as the MBA FIELD curriculum,and the HBX Learning Platform. Moon has received the HBS Award for Teaching Excellence on multiple occasions and currently offers one of the most popular courses in the MBA program. She is also the inaugural recipient of the Hellman Faculty Fellowship,awarded for distinction in research.
Jamie Anderson is an Australian organizational theorist,keynote speaker,and Professor at the Antwerp Management School,known for his work on Strategic Innovation.
Christopher A. Bartlett is an Australian organizational theorist,and Emeritus Professor of Business Administration at the Harvard Business School,known for his work on multinational corporation and transnational management with Sumantra Ghoshal.
David P. Norton is an American business theorist,business executive and management consultant,known as co-creator,together with Robert S. Kaplan,of the Balanced Scorecard. David P. Norton co-founded Palladium Group,Inc. and served as its Chief Executive Officer.
Kent Smack is a former two-time member of the U.S. National Rowing Team,ultimately earning his spot to compete for Team USA at the 2004 Athens Olympics. Kent now serves as a Managing Director and President of ESM Software Group,where he is a certified expert in business improvement consulting,strategic planning,and developing Balanced Scorecards to manage and execute strategy.
Palladium is an international advisory and management company representing the combination of seven prior companies:GRM International,Futures Group,Palladium,the IDL Group,Development &Training Services,HK Logistics and CARANA Corporation. As of October 2016,Palladium employs over 2,500 persons operating in 90 countries. At the end of 2015,Palladium International was the fourth-largest private sector partner for the UK Government's Department for International Development (DFID). During 2011,Palladium International members Futures Group and Carana were USAID's fourteenth and sixteenth largest private sector partners,respectively. At the end of 2012,GRM International was the third largest private sector partner for AusAID.
Robert Simons is an American economist currently the Charles R. Williams Professor at Harvard Business School.
Ramon Casadesus-Masanell is a Spanish-American economist currently the Herman C. Krannert Professor of Business Administration at the Harvard Business School. He is co-editor,with Daniel F. Spulber,of the Journal of Economics &Management Strategy.
Jill Avery is a senior lecturer of business administration at Harvard Business School and an expert on customer relationship management. Avery co-authored the Harvard Business Review's tool Go To Market Tools. In the 2016–17 academic year,The Case Centre named Avery a top 40 bestselling case author. She graduated from Wharton School of the University of Pennsylvania and Harvard Business School.
Robert S. Kaplan, PhD., received the 2006 Lifetime Contribution Award from the Management Accounting Section of the American Accounting Association (AAA).