ZBILANSOWANA KARTA WYNIKÓW I DYLEMATY ETYCZNE Z NIĄ ZWIĄZANE – WYBRANE ZAGADNIENIA
BALANCED SCORECARD AND ETHICAL DILEMMAS RELATED TO BSC – SELECTED ISSUES

Summary/Abstract: The Balanced Scorecard, which was created by Kaplan and Norton, aim is to support implementation of the business entity strategy. Due to its complexity as well as comprehensive approach, which pays attention to the dependencies occuring between the results that are achieved in particular perspectives, the BSC has become a way of managing the bussiness unit. BSC is used by manegers to take the most effective operations and for the effective implementation of agreed company goals. However, it looks like the subject literature as well as during the BSC concept implementation, the ethical problems, which are important in these times, are omitted. The main aim of this article is to draw attention to the possibility of unethical behaviour of both the manegemnt and the employee themselves in units, which decide to implement Balanced Scorecard.

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