Robert S. Kaplan (Accountant)

Robert S. Kaplan is an influential American accountant and professor known for his work in the field of management accounting. He co-developed the Balanced Scorecard, a strategic planning tool that helps organizations measure performance by looking at financial and non-financial indicators. This approach encourages businesses to align their activities with their vision and strategy, improving overall efficiency and effectiveness. Kaplan's contributions have significantly shaped how organizations evaluate success beyond just profit, emphasizing the importance of customer satisfaction, internal processes, and innovation. His ideas have been widely adopted in both academic and practical business environments.