Robert S. Kaplan (born 1940) is Baker Foundation Professor at Harvard Business School, United States, and co-creator, together with David P. Norton, of the balanced scorecard, a means of linking a company's current actions to its long-term goals. Kaplan and Norton introduced the balanced scorecard method in their 1992 Harvard Business Review article, The Balanced Scorecard: Measures That Drive Performance.
This method has been endorsed by companies such as Mobil and Sears. The balanced scorecard envisages executives as pilots with a range of controls and indicators in front of them, based upon which they make decisions and develop strategies. He has also published in the fields of strategy, cost accounting and management accounting. Prior to Harvard, Kaplan was on the faculty and was Dean of the Tepper School of Business at Carnegie Mellon University.
In 2006, Kaplan received the Lifetime Contribution Award from the Management Accounting Section of the American Accounting Association.
In 2006, Kaplan was named to the Accounting Hall of Fame.