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Strategic Control in the Real World: A Multidisciplinary Function

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Document pages: 9 pages

Abstract: This research paper was developed after completing and publishing articles using the Balanced Scorecard as a means of achieving strategic objectives of over twenty destination ski resorts. We believe the balanced scorecard idea is essentially a new model of the way the world works and should be conceptualized. Our research has helped answer a number of important questions; for examples, (1) are there important measures of employee learning and skill development, (2) do managers have measurable benchmarks used to monitor internal business processes, (3) how important are measures of customer loyalty and satisfaction, and (4) are financial measures the only important factors to track according to ski resort managers? These questions were held up to the light of present Department of Accounting course content requirements to help demonstrate that while curricular changes have been made such changes still fall short of what is needed in order to prepare accounting students for managerial roles in industry.

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