Beyond SOX: Corporate Improvement with 4th Generation Balanced Scorecard

Beyond SOX: Corporate Improvement with 4th Generation Balanced Scorecard
Tomonori Tomura
In this article, Tomonori Tomura, the Managing Director of the Japan Management Research Institute (JMRI), advocates a new approach that employs a Balanced Scorecard in conjunction with Sarbanes-Oxley (SOX). He suggests that this new approach can lead to greater improvements in corporate value in the post-SOX era. Describing recent work undertaken in Japan, the author hopes to stimulate an international discussion and urges readers of this article to contact him with their comments.

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