Robert S. Kaplan

Robert S. Kaplan is an influential American academic and author best known for his work in accounting and management. He co-developed the Balanced Scorecard, a strategic planning tool that helps organizations measure performance beyond traditional financial metrics. This approach integrates financial and non-financial indicators, allowing businesses to align their activities with their strategic goals. Kaplan's insights have significantly impacted how companies manage their operations and evaluate success, fostering a more comprehensive understanding of organizational effectiveness. He has also contributed to management accounting and is a professor at Harvard Business School.