Özet:

Considerable number of academic studies regarding the relationship between firm performance and performance evaluation method has been conducted up to date. Selection of the suitable performance evaluation method for a firm carries a great significance for determination and improvement of the performance deficit. The firms, in recent years, have displayed a trend towards multi-dimensional contemporary (modern) performance evaluation methods instead of classical (traditional) methods. Balanced scorecard, which has been one of the multi-dimensional contemporary performance evaluation methods and was presented by Kaplan and Norton in 1992, has been a method based not only on financial criteria but also non-financial criteria in the performance evaluation process. The aim in this study, by examining the balanced scorecard and its development process, is to present the Turkish translations used in place of the concept in academic studies conducted within the related Turkish literature since 1992. As a result of this research, it is observed, that 51 different translations in Turkish have been used in place of the “balanced scorecard” concept. With the assumption of the existence of unnoticed academic studies, it could be stated that this course in the Turkish literature has been conceptually contaminated at a significant level. In this direction, it is suggested that the academic studies should use the concept itself instead of its Turkish equivalences.

Anahtar Kelimeler: