Starting with the definition - as all such documents do - it dives into key elements of the balanced scorecard framework (BSC) from defining objectives to measuring results and critical elements in between.
However, this paper is invaluable because it approaches Balanced Scorecards (BSC) from a bean counter's perspective - functional experts often focus on their silos and to get their perspective on a holistic framework such as the balanced scorecard is refreshing. So if you want to know what your "financial" people are thinking about a framework you might want to use in IT, this would be a good document to read!