由於對傳統績效管理體系的不足感到不滿，一些人力資源經理的工作重心已從每股收益和淨資產收益率轉移到產生它們的經營活動上。人力資源經理遵循的座右銘是“改善運營，業績數字也會隨之提高”(Ashton, and Sung, 2002)。但重點必須放在改進上，而這些改進是必須遵循的。此外，經理們還必須確定哪些因素才是真正推動公司盈利和長期業績的因素。羅伯特·卡普蘭和大衛·諾頓的研究重點在於找出上述問題的答案。他們的研究包括對許多致力於領先績效指標的公司的分析。通過這項研究，我們開發了平衡計分卡，這是一個工具，它提供了從業務到績效管理系統的快速和全面的觀點(Boselie, and Paauwe, 2009)。
Unsatisfied by the inadequacies of the of the traditional performance management system, the focus of some HR managers have shifted earning per share and return on equity to the operational activities that produce them. The HR managers are following the motto “Make operation improvements and the performance number will follow” (Ashton, and Sung, 2002). But the focus must be on the improvements, which are to be followed. Also, the managers have to identify that which are the true drivers for the bottom line and long term performance. The research of Robert Kaplan and David Norton are focused to identify the answer of the above question. Their research includes the analysis of many companies that work on leading performance measures. Through this research the balanced scorecard was developed, which is the tool for that provides the fast and comprehensive view towards to business to the performance management system (Boselie, and Paauwe, 2009).
The Balanced Scorecard system developed by Kaplan and Norton includes the economic measures that are used to identify the past actions related to HR functions. The financial measures proposed by them provides three sets of operational measures that are directly related to internal process, satisfaction of customers and the ability and improvement of the operations. These are the activities on which the future financial performance is based (Cascio, 2005). Norton and Kaplan compared the balanced scorecard system to the indicators and dials in the airplane cockpit. For the complex task of navigating and flying an aeroplane, the pilots require the detailed information of the about different aspects related to flying. The pilots require information about the fuel, altitude, air speed, destination, bearing and lot of other information that could provide the summary about current and predictable environment. For all such indicators, relying on one indicator could be dangerous.