... no concept of the competition until the customerperspective is discussed. Starting with competitive BSC will get the cor-224 ESSENTIALS of Balanced Scorecard 4239_P-13.qxd 3/11/04 9 :10 AM Page ... Press, 2001.Niven, Paul R. Balanced Scorecard, Step-by-Step for Government andNonprofit Agencies. Hoboken, NJ: John Wiley & Sons, Inc., 2003.———. Balanced Scorecard, Step-by-Step: Maximixing ... 1980s, many companies, based on the find-ing2 of Professor Robert Kaplan of Harvard Business School, ProfessorsRobin Cooper and Tom Johnson of Portland State University, began torealize that...