Robert Kaplan (Accountant)

Robert Kaplan is a prominent American accountant and professor known for his contributions to management accounting and performance measurement. He co-created the Balanced Scorecard, a strategic management tool that helps organizations translate their vision and strategy into actionable goals by measuring performance across various perspectives, such as financial metrics, customer satisfaction, internal processes, and learning and growth. Kaplan's work has significantly influenced how businesses assess their performance and make informed decisions, bridging the gap between traditional financial accounting and the management needs of modern organizations. His insights are vital for effective strategic planning and performance improvement.