... learning;• link measures with rewards.Similarities and differencesbetween MBO and the Balanced Scorecard The management processes described for the Balanced Scorecard are very similar to the MBO ... pp. 5-1 7. Kaplan, R. S. and Norton, D.P. (1992), The Bal-anced Scorecard – measures that drive perfor-mance”, Harvard Business Review, Vol. 70 No.1, January/February, pp. 7 1-9 . Kaplan, R. S. ... the Balanced Scorecard as a strategic manage-ment system”, Harvard Business Review, Vol.74 No. 1, January/February, pp. 7 5-8 5. Kaplan, R. S. and Norton, D.P. (1996b), The Bal-anced Scorecard: ...