Discuss why tesco changed plan

For many years, Tesco ) used a balanced scorecard called the Steering Wheel to measure and manage the performance of the organisation.  However, in 2013 Tesco reported a 23.5% fall in half year profits: https://www.bbc.co.uk/news/business-24361465 Subsequently, Tesco has stopped using the Steering Wheel and now uses a “Big 6 KPIs” strategy.   Discuss why Tesco may have switched their approach away from using the balanced score-card to measure and manage its overall performance, and how the new strategy may be utilised or improved to enhance future business performance. Write in report format and any supporting diagrams or tables should be placed in the appendix. Relevant research material and references should be applied to underpin your analysis. The word count for your Mid Module Assignment is 2,500 words READING LIST McLaney, Atrill (2020) Accounting and Finance: An Introduction * Chapter 10( uploaded to order) Additional Reading Friedman, A. L. and Lyne, S. R. (1995). Activity-based techniques: the real life consequences. London: CIMA Publishing. Drury, C., 2012, Management and Cost Accounting, 8th edition, Cengage Learning, chapter 9 Hilton, R., 2011, Managerial accounting, 9th edition, McGraw-Hill Higher education, chapter 14. Dr Lisa Jack, Dr James V.H. Jones, (2007) “Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture”, Journal of Applied Accounting Research, Vol. 8 Iss: 3, pp.116 – 145.

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