Some companies went a step further, however, and discovered the scorecard’s value as the cornerstone of a new strategic management system. In this article from 1996, the authors describe how the ...

This tool showed how to create a scorecard containing financial and nonfinancial measurements and ways to build a feedback and learning system. This helped companies translate strategy into action.

Epstein, Marc J., and J. F. Manzoni. "Implementing Corporate Strategy: From Tableaux de Bord to Balanced Scorecard." European Management Journal 16, no. 2 (April 1998).