Robert S. Kaplan

Robert S. Kaplan ( born 1940 ) is an American economist. He teaches since 1984 at Harvard Business School, previously he worked at the Graduate School of Industrial Administration ( GSIA ) at Carnegie - Mellon University. He is also honorary doctorate from the University of Stuttgart, the University of Łódź and the University of Waterloo.

Kaplan was instrumental in the development of two recent business management concepts, the activity- based costing and the Balanced Scorecard and is considered one of the world's leading thinkers in the field of cost accounting and management accounting.