Kaplan, Robert S.
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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 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 ...
. together with David P. Norton.


Biography

Kaplan started his academic career at
Tepper School of Business The Tepper School of Business is the business school of Carnegie Mellon University. It is located in the university's campus in Pittsburgh, Pennsylvania, US. The school offers degrees from the undergraduate through doctoral levels, in addition ...
at Carnegie-Mellon University in 1968. Kaplan did Bachelors in Electrical Engineering and Masters in Electrical Engineering at the
Massachusetts Institute of Technology The Massachusetts Institute of Technology (MIT) is a private land-grant research university in Cambridge, Massachusetts. Established in 1861, MIT has played a key role in the development of modern technology and science, and is one of the ...
. Later, Kaplan joined the role of Marvin Bower Professor of Leadership Development at Harvard Business SchoolRobert S. Kaplan
profile at Harvard Business School. Accessed 10.02.2015
in 1984 after serving as a Dean at
Carnegie-Mellon University Carnegie Mellon University (CMU) is a private research university in Pittsburgh, Pennsylvania. One of its predecessors was established in 1900 by Andrew Carnegie as the Carnegie Technical Schools; it became the Carnegie Institute of Technology ...
from 1977 to 1983. For PhD in
Operations Research Operations research ( en-GB, operational research) (U.S. Air Force Specialty Code: Operations Analysis), often shortened to the initialism OR, is a discipline that deals with the development and application of analytical methods to improve decis ...
, he moved to the
Cornell University Cornell University is a private statutory land-grant research university based in Ithaca, New York. It is a member of the Ivy League. Founded in 1865 by Ezra Cornell and Andrew Dickson White, Cornell was founded with the intention to tea ...
. He was awarded honorary doctorates by the University of Stuttgart in 1994, the
University of Lodz A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the ...
in 2006, and the
University of Waterloo The University of Waterloo (UWaterloo, UW, or Waterloo) is a public research university with a main campus in Waterloo, Ontario, Canada. The main campus is on of land adjacent to "Uptown" Waterloo and Waterloo Park. The university also operates ...
in 2008. In 2006, Kaplan's name was added to the
Accounting Hall of Fame The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and pract ...
. In the same year, he received the Lifetime Contribution Award from the Management Accounting Section of the
American Accounting Association The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a volun ...
.


Work


Balanced Scorecard

Kaplan and David P. Norton created the
Balanced Scorecard 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 ...
, 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 ''Harvard Business Review'' (''HBR'') is a general management magazine published by Harvard Business Publishing, a wholly owned subsidiary of Harvard University. ''HBR'' is published six times a year and is headquartered in Brighton, Ma ...
'' 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. He has also published in the fields of strategy,
cost accounting Cost accounting is defined as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, al ...
and
management accounting In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. Definition One simple definition of management accounting is th ...
. 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). Norton and Kaplan remain affiliated with Palladium. 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. 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, 12th in 2017/18, 18th in 2016/17 and 12th in 2015/16. He also featured on the list of The Case Centre's all-time top authors list (covering 40 years) released in 2014.


Selected publications

Books and Textbooks, a selection: * Kaplan, R. S., Serafeim, George, & Tugendhat, Eduardo (2018, January/February). Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality. ''Harvard Business Review''. * Kaplan, Robert S., and David P. Norton. ''The Execution Premium: Linking Strategy to Operations for Competitive Advantage.'' Harvard Business Press, 2008. * Kaplan, Robert S., and Steven R. Anderson. ''Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits''. Harvard Business Press, 2007 * Kaplan, Robert S., and David P. Norton. ''Alignment: Using the Balanced Scorecard to Create Corporate Synergies.'' Harvard Business Press, 2006. * Kaplan, Robert S., and David P. Norton. ''Strategy Maps: Converting Intangible Assets into Tangible Outcomes.'' Harvard Business Press, 2004. * Kaplan, Robert S., and David P. Norton. ''The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment.'' Harvard Business Press, 2000. * Cooper, Robin, and Robert S. Kaplan. ''The design of cost management systems: text and cases.'' Prentice Hall, 1999. * Kaplan, Robert S., and David P. Norton. ''The Balanced Scorecard: Translating Strategy into Action.'' Harvard Business Press, 1996. Articles, a selection: * Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality." ''Harvard Business Review'' 96.1 (2018) * Kaplan, Robert S., and David P. Norton. "Using the Balanced Scorecard as a Strategic Management System." ''Harvard Business Review ''74.1 (1996): 75-85. * Kaplan, Robert S., and David P. Norton. "The Balanced Scorecard: Translating Strategy into Action." ''Harvard Business Press,'' 1996. * Kaplan, Robert S., and David P. Norton. , "The Balanced Scorecard: Measures That Drive Performance," ''Harvard Business Review,'' Jan.–Feb. 1992 * Johnson, H. Thomas, and Robert S. Kaplan. "The rise and fall of management accounting." ''Engineering Management Review,'' IEEE 15.3 (1987): 36-44.


References


External links


Robert S. Kaplan's page on the Harvard Business School website
{{DEFAULTSORT:Kaplan, Robert S. 1940 births Living people Accounting academics American business theorists MIT School of Engineering alumni Samuel Curtis Johnson Graduate School of Management alumni Carnegie Mellon University faculty Harvard Business School faculty Directors of Harvard Management Company Business educators Bestselling case authors