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1

Ramandita, Herda Dicky, Ema Utami, and Emha Taufik Lutfi. "Sistem Pengukuran Kinerja Manajemen Untuk Mengevaluasi Tujuan Perusahaan Menggunakan Model Balanced Scorecard Dan Gamification." Creative Information Technology Journal 4, no. 4 (2019): 276. http://dx.doi.org/10.24076/citec.2017v4i4.120.

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Perusahaan adalah setiap bentuk usaha yang melakukan kegiatan secara tetap dan terus–menerus dengan memperoleh keuntungan dan atau laba bersih, baik yang diselenggarakan oleh orang perorangan maupun badan usaha yang berbentuk badan hukum atau bukan badan hukum, yang didirikan dan berkedudukan dalam wilayah negara RI. Kemajuan teknologi yang terus berkembang selalu memberikan perubahan – perubahan baru dalam meningkatkan kualitas dan kinerja suatu perusahaan, dalam era perkembangan teknologi yang semakin kompetitif perusahaan dituntut mampu menyusun menajemen strategis dalam rangka mengembangka
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Adindo, Apri Winge. "Developing balanced scorecard model for vocational high school education." Jurnal Akuntabilitas Manajemen Pendidikan 5, no. 1 (2017): 16. http://dx.doi.org/10.21831/amp.v5i1.8358.

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The objective of the study was to find an appropriate Balanced Scorecard model to be implemented in the vocational education management and to test the effectiveness of balanced scorecard internal model for the vocational high school education. The method that the researchers implemented in the study was the research and development designed by Borg & Gall. The data in the study were gathered by means of in-depth interview, observation and documentary analysis in the five prominent vocational high schools from the Province of Southeast Sulawesi. The informants in the study were selected by
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Khomba, James Kamwachale. "Conceptualisation of the Balanced Scorecard (BSC) model." International Journal of Commerce and Management 25, no. 4 (2015): 424–41. http://dx.doi.org/10.1108/ijcoma-12-2012-0077.

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Leonova, O. G. "Balanced Scorecard for Repair Shipyards." World of Transport and Transportation 17, no. 2 (2019): 130–44. http://dx.doi.org/10.30932/1992-3252-2019-17-2-130-144.

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To achieve success in the production sphere, any business entity must be able to quickly adapt to changing market conditions. Its financial and economic activities largely depend on speed of obtaining information, besides financial data, about factors influencing the results of both the daily work of the enterprise and achievement of long-term strategic goals. One of the effective methods of implementing the strategy in a form that is acceptable for a competitive environment is Balanced Score Card (BSC).The article substantiates the need for its implementation in the practice of Russian repair
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Reda, Nigusse W. "Balanced scorecard in higher education institutions." Quality Assurance in Education 25, no. 4 (2017): 489–99. http://dx.doi.org/10.1108/qae-09-2015-0038.

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Purpose The purpose of this paper is twofold: first, to highlight the congruence and roles of the balanced scorecard in the quality assurance practices in higher education institutions, and second, to propose a balanced scorecard model for higher education institutions. Design/methodology/approach A descriptive literature review was used to understand the balanced scorecard, quality assurance practice (System model) and characteristics of the higher education institutions. Findings Used appropriately, the philosophical tenets of the perspectives of the balanced scorecard seem to be congruent w
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AguileraC, Carlos Iván. "La planilla equilibrada (Balanced Scorecard)." Cuadernos de Administración 17, no. 26 (2011): 179–91. http://dx.doi.org/10.25100/cdea.v17i26.150.

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Este artículo hace parte de una serie dedicada a las metodologías de gestión estratégica. En primera instancia, abordaremos la metodología conocida con el nombre de Planilla Equilibrada (Balaneed Seo reea rd), la cual fue desarrollada en la pasada década por el profesor Robert Kaplan de la Universidad de Harvard y David Norton (consultor gerencial), con la participación de un grupo de empresas, en las cuales se implementó las diferentes medidas de desempeño gerencial que sirvieron de prueba del modelo. En segunda instancia, la conocida como Teoría de las Restricciones TOC (Theory of Constrains
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., Nuryaman, Mohd Haizam Mohd Saudi, Mariana Rachmawati, and Karhi Nisjar S. "Bandung City Government Performance, Balance Scorecard Model." International Journal of Engineering & Technology 7, no. 4.34 (2018): 306. http://dx.doi.org/10.14419/ijet.v7i4.34.25301.

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The purpose of this study was to measure the performance of the Bandung City government offices using the Balance Scorecard model. Descriptive analysis method is used to find out the description of each variable stated in the questionnaire on service, internal operation process, learning and growth and financial performance. The survey was carried out in 2016. The results showed the performance of 17 government service offices of Bandung City with the balanced scorecard method included in the good performance category.
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Timchev, Marko. "ACCOUNTING BUSINESS ANALYSIS IN A BALANCED INDICATOR SYSTEM." Knowledge International Journal 34, no. 5 (2019): 1295–300. http://dx.doi.org/10.35120/kij34051295t.

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The article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Accounting business analysis is a specialized function of management, science and business metrics. Proposals have been made for improving the business accounting analysis in horizontal (scheduling), vertical (points of responsibility) and integral aspects. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterpr
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Dias, Rui Manuel Ferreira, and Alexandra Tenera. "Integrating Balanced Scorecard and Hoshin Kanri a review of approaches." Independent Journal of Management & Production 11, no. 7 (2020): 2899–924. http://dx.doi.org/10.14807/ijmp.v11i7.1137.

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This paper discusses how companies can make their Strategic Thinking, Strategic Planning, and also discusses the integration of the Balanced Scorecard (BSC) and Hoshin Kanri (HK) approaches and then suggests and exemplifies an integrated model that could facilitate company’s strategic deployment and implementation. A literature review of Balanced Scorecard and Hoshin Kanri conducted to provide a comprehensive understanding of each approach. The article discusses six integrated Balanced Scorecard / Hoshin Kanri models identified in the literature. The research work revealed differences and conv
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Xie, Dongwen, and Hui Deng. "Practice of EVA-Based Balanced Scorecard in the Construction of Performance Evaluation System." Mobile Information Systems 2021 (July 20, 2021): 1–8. http://dx.doi.org/10.1155/2021/5198364.

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In the current era of new economy, the competition between enterprises is becoming increasingly fierce. In many performance evaluation tools, EVA’s balance sheet scorecard has gradually become a more convenient management tool for organizations to implement strategies. The introduction of a balanced scorecard (if used properly) in the company’s performance evaluation will greatly improve the management efficiency of the organization and play a better role in promoting the enterprise to achieve the best resource allocation. This article aims to analyze the status quo of the EVA balanced scoreca
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Gupta, Gaurav, and Stephen B. Salter. "The Balanced Scorecard beyond Adoption." Journal of International Accounting Research 17, no. 3 (2018): 115–34. http://dx.doi.org/10.2308/jiar-52093.

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ABSTRACT Utilizing the theoretical underpinnings of the actor-network theory (ANT) and neo-institutional theory, we develop and test a model of the relationship between organizational culture and the use of the balanced scorecard (BSC). The data are collected from 1,126 top management and other employees in 48 manufacturing companies in India. After primary data collection and using path analysis, we find that the usage of the BSC is dependent on organizational culture. Organizations that are future and performance oriented with a high level of power distance have higher levels of BSC usage. T
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Wati, Lela Nurlaela, and Gunawan Triwiyono. "The Effect of Using Balanced Scorecard on Competitive Advantage and Its Impact on Firm Performance." JAAF (Journal of Applied Accounting and Finance) 2, no. 1 (2018): 1. http://dx.doi.org/10.33021/jaaf.v2i1.306.

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<p>English Version</p><p>The paper is aimed to examine the effect of balanced scorecard on competitive advantage and its impact to firm performance. The samples of this research are companies that use balanced scorecard in DKI Jakarta as many as 50 companies. This research is uses primary data by giving questionnaires to corporate managers using balanced scorecard. We use Structural Equation Model with SmartPLS. The result of this research shows that there is positive effect between balanced scorecard to competitive advantage. Finding also shows that there is positive effect
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Čergić, Fuad, and Emira Kozarević. "The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation." Management 24, no. 2 (2019): 145–53. http://dx.doi.org/10.30924/mjcmi.24.2.10.

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Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Sco
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Jassem, Suaad, Zarina Zakaria, and Anna Che Azmi. "Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making." Foundations of Management 12, no. 1 (2020): 193–210. http://dx.doi.org/10.2478/fman-2020-0015.

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Abstract This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the mediating role of sustainability balanced scorecard knowledge and moderating role of strategic risk information. This article presents the results and answers to the research questions via conducting an experimental study approach using a two-factor factorial design. This is possibly the first
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Abdelghany, Mohamed, and Mohamed Abdel-Monem. "Balanced scorecard model for water utilities in Egypt." Water Practice and Technology 14, no. 1 (2019): 203–16. http://dx.doi.org/10.2166/wpt.2019.006.

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Abstract Water utilities in Egypt are facing difficulties in managing the numerous indicators generated from the different departments. The increasing number of indicators and factors cause distraction and difficulties to interpreting the causes of problems, time wasting in analyzing redundant and unnecessary information, and delays in taking effective decisions. The BSC (Balanced Score Cards) technique has been utilized by many international utilities as the most influential multidimensional performance management system worldwide. This paper developed a new BSC model in cooperation with exper
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Nisha, Nabila. "An Empirical Study of the Balanced Scorecard Model." International Journal of Information Systems in the Service Sector 9, no. 1 (2017): 68–84. http://dx.doi.org/10.4018/ijisss.2017010105.

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Today, the effective use of the Balance Scorecard (BSC) model can bring in a holistic approach to performance measurement and break the traditional use of financial indicators alone to measure the performance of any service-sector organization. As such, the aim of this paper is to examine the underlying hypotheses of the BSC model and how they can be used for performance evaluation by focusing on the banking sector of Bangladesh. Results indicate a positive correlation among the BSC perspectives at a statistically significant level and in a sequential way for the selected banks. Findings of th
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Othman, Rozhan. "Balanced scorecard and causal model development: preliminary findings." Management Decision 44, no. 5 (2006): 690–702. http://dx.doi.org/10.1108/00251740610668923.

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Rompho, Nopadol. "The balanced scorecard for school management: case study of Thai public schools." Measuring Business Excellence 24, no. 3 (2020): 285–300. http://dx.doi.org/10.1108/mbe-02-2019-0012.

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Purpose This study aims to develop and empirically test the balanced scorecard for public schools in Thailand. Design/methodology/approach Data were obtained from 3,351 public schools in Thailand. Structural equation modelling was used as a statistical tool to analyse the data. Findings The results showed that there are cause-and-effect relationships between students, internal processes and learning and growth perspectives in the balanced scorecard. Nevertheless, a relationship with the resources perspective was not found. Research limitations/implications The sampled schools in this study mig
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Sastradinata, Irawan. "Balanced Scorecard as a Method of Assessing the Performance of a Hospital Management System." Open Access Indonesia Journal of Social Sciences 4, no. 1 (2021): 99–103. http://dx.doi.org/10.37275/oaijss.v4i1.34.

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A B S T R A C TThe Balanced Scorecard educates management and organizations to view thecompany as a whole from four perspectives: finance, customers, internal businessprocesses, and learning and growth. The balanced scorecard consists of twowords, namely the scorecard and balanced. The scorecard is a card used to recorda person's / personnel's performance score and plan the score that will beachieved in the future. The results of the comparison between the plansestablished and the actual results that were successfully achieved were used tocarry out the evaluation.The balanced scorecard in this
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Galateanu, Elena, Cosmin Mihai Nacu, and Silvia Avasilcai. "Technological Entrepreneurship: A Balanced Scorecard Perspective." Balkan Region Conference on Engineering and Business Education 1, no. 1 (2014): 589–94. http://dx.doi.org/10.2478/cplbu-2014-0105.

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AbstractThe paper aims to present the most important features of technological entrepreneurship, both in industrial and non-industrial organisations, and its important role in organisational development. The conceptual model used to describe our approach is The Balanced Scorecard, with a focus on learning and growth perspective. Within this view, a set of specific indicators is proposed in order to assess the performance of technological entrepreneurship and intrapreneurship. The result will reflect entrepreneur’s perspective, internal innovative processes, innovation and growth of an organiza
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Janeš, Aleksander. "Empirical verification of the balanced scorecard." Industrial Management & Data Systems 114, no. 2 (2014): 203–19. http://dx.doi.org/10.1108/imds-04-2013-0195.

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Purpose – The development and empirical verification of the balanced scorecard (BSC) model are key parts of the research of a case study on the performance measurement system (PMS) of the Ydria Motors LL Company (YM). The paper aims to discuss these issues. Design/methodology/approach – The research was performed as a single case study of modelling the BSC for the manufacturing company and founded on complementary use of qualitative and quantitative methods. The central part of the case study is an empirically evaluated layout of the BSC with the Engle-Granger two-step method. Findings – The r
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Bielavitz, Tom. "The Balanced Scorecard: A Systemic Model for Evaluation and Assessment of Learning Outcomes?" Evidence Based Library and Information Practice 5, no. 2 (2010): 35. http://dx.doi.org/10.18438/b83s5h.

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Objective – The goal of this paper is to explore using Kaplan and Norton’s balanced scorecard methodology as a systemic model for outcomes assessment. The expectations of academic accrediting agencies have shifted from measurement of inputs and outputs to that of the library’s impact on learning and demonstrating accountability. Recent literature has presented methods for performing specific aspects of outcomes assessment. However, the scorecard methodology may provide a systemic advantage beneficial to library administrators and managers.
 
 Methods – This paper provides a selective
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Savsar, Cihat. "From Performance Measurement to Strategic Management Model: Balanced Scorecard." Journal of Economic Development, Environment and People 4, no. 1 (2015): 7. http://dx.doi.org/10.26458/jedep.v4i1.97.

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Abstract: In Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurements. With economic and technological develo
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Barbak, Ahmet. "Balanced Scorecard ve Altı Sigma: Bütünleşik Bir Model Önerisi." İş ve İnsan Dergisi 2, no. 1 (2015): 59. http://dx.doi.org/10.18394/iid.86097.

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Lukman Effendy, Baiq Anggun Hilendri Lestari, and ISNAWATI ROHYADI. "BALANCED SCORECARD (BSC) : REKAYASA PADA ENTITAS RUMAH SAKIT." Jurnal Riset Akuntansi Aksioma 19, no. 1 (2020): 155–82. http://dx.doi.org/10.29303/aksioma.v19i1.91.

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Kesuksesan Rumah Sakit tidak dapat dimotivasi atau diukur dalam jangka pendek dengan model manajemen keuangan tradisional saja. Balanced Scorecard merupakan kerangka kerja baru untuk mengintegrasikan ukuran yang diperoleh dari strategi. Dengan tetap mempertahankan ukuran keuangan sebelumnya, Balanced Scorecard memperkenalkan item tambahan yang meliputi konsumen, proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Balanced Scorecard lebih dari sekedar sistem pengukuran. Terdapat dua (2) tujuan utama dari penelitian ini, diantaranya : a) untuk mengetahui model penilaian kinerja
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Terziev, Venelin, Margarita Bogdanova, Dimitar Kanev, and Мarin Georgiev. "USES OF THE STRATEGIC CARD IN THE REPUBLIC OF BULGARIA’S LAND FORCES." vol 5 issue 15 5, no. 15 (2019): 1231–37. http://dx.doi.org/10.18769/ijasos.592082.

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The aim of this study is to gather sufficient evidence and arguments in order to prove to society that during the process of change in thinking and especially of effective practical implementation of management models such as the balanced scorecard model, high levels of efficiency can be achieved on all hierarchical levels in systems key for the society and the state. The authors explores opportunities for the effective implementation of the model and trialling it in different systems and levels of management. Keywords: strategic card, land forces, balanced scorecard model, implementation.
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Arjunan, Lingaswaran, Nurul Fadly Habidin, Mohamad Suwardi Mohamad Yusof, and Rasikumari Muniandy. "Evaluate Safety Practices of Malaysian Public Universities by using Balanced Scorecard." Journal of Cognitive Sciences and Human Development 6, no. 1 (2020): 20–43. http://dx.doi.org/10.33736/jcshd.1560.2020.

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The aim of this paper is to debate the concept of the balanced scorecard (BSC) and the way it will be used for evaluating the performance of safety practice in Malaysia public universities. This idea paper is especially supported secondary resources on the balanced scorecard published by other researchers. The approach of balanced scorecard model helps to the assessment of quality and safety practice of public universities. It helps public universities to create decisions and to enhance services. It translates the mission and strategy of a security practice into a system of performance indicat
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Aulia, Dewi, and Andri Ikhwana. "Perencanaan Strategi Pengembangan Usaha Kain Tenun Sutra Dengan Pendekatan Metode Balanced Scorecard (Studi Kasus Di Pabrik Sutra Tiga Putra)." Jurnal Kalibrasi 10, no. 1 (2013): 1–12. http://dx.doi.org/10.33364/kalibrasi/v.10-1.1.

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Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor internal dan eksternal perusahaan serta merumuskan dan merencanakan strategi pengembangan usaha kain tenun sutra di pabrik sutra Tiga Putra dalam upaya memperoleh banyak relasi bisnis dan menambah nilai profitabilitas bagi perusahaan. Didalam penelitian ini metodologi yang digunakan dalam perencanaan strategi pengembangan usaha ini yaitu dengan pendekatan metode Balanced Scorecard (BSC), metode balanced scorecard pada awalnya diciptakan untuk mengatasi problem tentang kelemahan sistem pengukuran kinerja yang berfokus pada a
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Urquhart, Christine, and Dina Tbaishat. "Reflections on the value and impact of library and information services." Performance Measurement and Metrics 17, no. 1 (2016): 29–44. http://dx.doi.org/10.1108/pmm-01-2016-0004.

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Purpose – The purpose of this paper is to examine frameworks (such as scorecards) for ongoing library assessment and how business process modelling contributes in Part 3 of the series of viewpoint papers. Design/methodology/approach – Reviews the statistical data collection for strategic planning, and use of data analytics. Considers how to organise further value explorations. Compares macro-frameworks (balanced scorecard, values scorecard) and micro-frameworks for library assessment. Reviews the evidence on business process modelling/re-engineering initiatives. Describes how the Riva approach
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Pertiwi, Imanda Firmantyas Putri, Rosana Eri Puspita, and Saifudin Saifudin. "Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model." Shirkah: Journal of Economics and Business 6, no. 1 (2021): 1. http://dx.doi.org/10.22515/shirkah.v6i1.343.

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Since research on the use of sustainability balanced scorecard to assess university social and environmental performances still remains unexplored, this study aims to fill the gap by examining the acceptance of the idea of the State Islamic Religious Colleges (PTKIN) performances in terms of responsibility for social and environmental aspects based on the sustainability balanced scorecard model. Drawing on a qualitative research, eight respondents from the Board of National Accreditation for Higher Education (BAN-PT) and PTKIN policymakers were interviewed. The results indicated that PTKIN mus
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Soler Gonzalez, Rafael, Mayra Oñate Andino, and Raul Andrade Merino. "Modelo de Gestión de la Escuela Superior Politécnica de Chimborazo / Management model for the Polytechnic of Chimborazo." Ciencia Unemi 8, no. 13 (2015): 16. http://dx.doi.org/10.29076/issn.2528-7737vol8iss13.2015pp16-28p.

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En el marco del Proyecto Prometeo, la Escuela Superior Politécnica de Chimborazo (ESPOCH) inicia la implementación del Balanced Scorecard (BSC) o Cuadro de Mando Integral, como modelo de Gestión Universitaria. El objetivo principal de esta investigación es implementar en la ESPOCH, el BSC como Modelo de Gestión y establecer Cuadros de Mando para sus Subsistemas y Facultades. Para el desarrollo del trabajo se tuvo en cuenta las teorías de Robert Kaplan y David Norton respecto al BSC, la utilización del Cuadro de Mando ODUN, además, de utilizar métodos comparativos y de análisis con otras experi
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Nielsen, Christian, Morten Lund, and Peter Thomsen. "Killing the balanced scorecard to improve internal disclosure." Journal of Intellectual Capital 18, no. 1 (2017): 45–62. http://dx.doi.org/10.1108/jic-02-2016-0027.

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Purpose Two drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current frameworks is too generic; and second, the current process of identifying relevant management disclosures is outdated. The purpose of this paper is, therefore, to discuss whether contemporary conceptions of value creation from the field of business models can improve the currently applied frameworks used for generating internal management disclosures on intellectual capital. Hence, this paper offers a timely c
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Rompas, Merlin Arliany, Herman Karamoy, and Linda Lambey. "Analisis Pengukuran Kinerja Berbasis Balanced Scorecard Pada Rumah Sakit Robert Wolter Mongisidi Manado." JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" 10, no. 2 (2019): 47. http://dx.doi.org/10.35800/jjs.v10i2.24888.

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Abstract. This study is purposed to develop the Analysis of balanced scorecard based performance measurement at the Wolter Mongisidi Hospital, Manado. This study consists of empirical surveys based on comprehensive questionnaires, followed by individual and in-depth interviews, as well as the analysis of relevant documents. The data were collected from administrative and healthcare staff located at selected departements in Wolter Mongisidi Hospital. The interview participants were selected from the staff and healthcare personnels who are actively engaged in performance measurement activities.
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Usman, Indrianawati, and Mohammad Agung Laksono. "Perancangan Sistem Pengukuran Kinerja pada Koperasi Koperasi Karyawaan Redrying dengan Menggunakan Metode Balanced Scorecard dan Analitical Hierarchical Process di Bojonegoro." Jurnal Manajemen dan Bisnis Indonesia 2, no. 1 (2014): 104–23. http://dx.doi.org/10.31843/jmbi.v2i1.44.

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Balanced Scorecard menyediakan kerangka komprehensif yang dapat menterjemahkan tujuan strategi perusahaan kedalam set pengukuran kinerja perusahaan secara menyeluruh, sehingga sangat membantu pimpinan peruahaan dalam mengimplementasikan strateginya secara efektif. Koperasi Karyawaan Redrying Bojonegoro merupakan bisnis yang sedang berkembang pesat dengan banyak unit usaha. Penelitian ini bertujuan untuk merancang sistem pengukuran kinerja dengan metode balanced scorecard pada Koperasi. Hal ini dikarenakan balanced scorecard mengukur kinerja perusahaan dari aspek keuangan dan non keuangan, inte
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Staš, David, Radim Lenort, Pavel Wicher, and David Holman. "Green Transport Balanced Scorecard Model with Analytic Network Process Support." Sustainability 7, no. 11 (2015): 15243–61. http://dx.doi.org/10.3390/su71115243.

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Jones, Kerina. "A 3-dimensional balanced scorecard model for R&D." British Journal of Healthcare Management 13, no. 1 (2007): 19–22. http://dx.doi.org/10.12968/bjhc.2007.13.1.24219.

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Kaplan, Robert S. "How the balanced scorecard complements the McKinsey 7‐S model." Strategy & Leadership 33, no. 3 (2005): 41–46. http://dx.doi.org/10.1108/10878570510594442.

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Lin, Hsiu-Fen. "Linking knowledge management orientation to balanced scorecard outcomes." Journal of Knowledge Management 19, no. 6 (2015): 1224–49. http://dx.doi.org/10.1108/jkm-04-2015-0132.

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Purpose – This study aims to develops the decomposed model to examine the influence of knowledge management orientation (KMO) dimensions (organizational memory, knowledge sharing, knowledge absorption and knowledge receptivity) on balanced scorecard outcomes (learning and growth, internal process, customer satisfaction and financial performance). Design/methodology/approach – Survey data from 244 managers (in charge of KM projects in their companies) in large Taiwanese firms were collected and used to test the decomposed model using the structural equation modeling approach. Findings – This st
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Lima Júnior, Célio Gomes de, Julianne das Chagas Gomes, José Guilherme Said Pierre Carneiro, and José Sarto Freire Castelo. "IMPLANTAÇÃO DO BALANCED SCORECARD EM UMA INDÚSTRIA DE CERÂMICA VERMELHA." Revista Expressão Católica 7, no. 2 (2018): 72. http://dx.doi.org/10.25190/rec.v7i2.2235.

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A implantação de ferramentas de gestão, como o Balanced Scorecard (BSC), envolve mudanças no controle gerencial de uma empresa em diversos aspectos, pois enfatiza a comunicação de estratégias e a criação de uma nova metodologia para o controle de desempenho. O objetivo deste estudo é realizar uma análise crítica sobre a aplicação do Balanced Scorecard em uma indústria de cerâmica vermelha, a partir da construção e da implementação dessa ferramenta de gestão em uma cerâmica localizada no município de Russas, Ceará. O estudo de caso revelou a necessidade de rever a gestão estratégica da empresa,
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Vlados, Charis. "The Stra.Tech.Man Scorecard." International Journal of Business Administration 12, no. 2 (2021): 36. http://dx.doi.org/10.5430/ijba.v12n2p36.

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This article presents the “Stra.Tech.Man approach” (strategy-technology-management synthesis) as the basis for creating a “Stra.Tech.Man Scorecard,” which can be used for the strategic audit of every socio-economic organization. After reviewing the literature on strategic control and strategic audit, the study proceeds with a critical appraisal of Kaplan and Norton’s balanced scorecard model and presents the theoretical foundations of the Stra.Tech.Man approach. It composes a first conceptual outline of the Stra.Tech.Man Scorecard, which can function as an integrated monitoring tool, exploring
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Momot, Tetiana, Olena Filonych, Antonina Kosiak, and Olena Lobach. "BALANCED SCORECARD OF SAFETY-ORIENTED MANAGEMENT FOR THE CONSTRUCTION INDUSTRY ENTERPRISES." Innovative Technologies and Scientific Solutions for Industries, no. 2 (16) (July 6, 2021): 54–62. http://dx.doi.org/10.30837/itssi.2021.16.054.

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The article is devoted to the study of the theoretical and methodological foundations for the development of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry. The subject of the research is a set of theoretical, methodological and practical aspects to ensure the formation of the balanced scorecard development to ensure safe-oriented management of enterprises in the construction industry. The purpose of the article is to develop theoretical and methodological provisions and substantiate practical recommendations for the formation of a model
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Khalid, Salim, Claire Beattie, John Sands, and Veronica Hampson. "Incorporating the environmental dimension into the balanced scorecard." Meditari Accountancy Research 27, no. 4 (2019): 652–74. http://dx.doi.org/10.1108/medar-06-2018-0360.

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PurposeThis study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.Design/methodology/approachThis research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.FindingsThe participants identified a number of approaches to incorporating environmental dimensions wi
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Iranzadeh, Soleyman, Sadegheh Hosseinzadeh Nojehdeh, and Nahideh Najafi Emami. "The Impact of the Implication of Balanced Scorecard Model (BSC) in Performance of the Post Company." Problems and Perspectives in Management 15, no. 4 (2017): 188–96. http://dx.doi.org/10.21511/ppm.15(4-1).2017.03.

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Balanced scorecard model is a method to evaluate and control programs with adequate consistency. According to it, a certain organization is evaluated and controlled in terms of financial aspect, together with growth and learning, internal business processes and customer aspects. This research is practical in purpose and a descriptive inferential method has been used to collect data in addition to utilizing five-scale Likert questionnaire. In order to increase the accuracy of the study, all 320 employees of post company have been under evaluation. A one-sample t-test has been used to analyze th
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Saihu, Saihu. "IMPLEMENTASI MANAJEMEN BALANCED SCORECARD DI PONDOK PESANTREN JAM’IYYAH ISLAMIYYAH TANGERANG SELATAN." Mumtaz: Jurnal Studi Al-Qur'an dan Keislaman 3, no. 1 (2019): 1–22. http://dx.doi.org/10.36671/mumtaz.v3i1.30.

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This paper aims to determine the effectiveness in the management of Islamic boarding schools using balanced scorecard performance analysis, including using four perspectives, finance, customers, internal business processes and learning and growth in the Islamic boarding school Jam'iyyah Islamiyyah. This research uses a qualitative approach with a descriptive model. Based on research that has been done, it is known that the management of the Islamic boarding school Jam'iyyah Islamiyyah with a balanced scorecard approach is categorized as good. Because the measurement in four perspectives is clo
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Yanshao, Niu. "Research on Evaluation Indicators of Tax Policy Performance for Technology Innovating Enterprises: Based on Balanced Scorecard." Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 3, no. 2 (2012): 27. http://dx.doi.org/10.24212/2179-3565.2012v3i2p27-33.

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Evaluation indicator is the basis of evaluation. Firstly, this paper constructed a evaluationindicator system referred to tax policy performance to technology innovation enterprisefrom four dimensions based on balanced scorecard. Secondly, we used the analytic hierarchyprocess to calculate the weights of strategic level, target layer, index layer and indicators in theoverall weight of the balanced scorecard. Lastly, fuzzy mathematics model was employed tocalculate the membership degree of the indicators.
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Intiswar, Mohamed Said, and James Maina Rugami. "Balanced Score Card and Service Delivery at National Health Insurance Fund in Mombasa County, Kenya." International Journal of Current Aspects 3, no. VI (2019): 251–70. http://dx.doi.org/10.35942/ijcab.v3ivi.88.

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The Public sector plays a critical role in the effective delivery of public services that are essential to the functioning of a state economy. The service delivery in the public sector has been noted to be ineffective due to self-interest service from the public sector officers, unlike the private sector, where focus is primarily on shareholder value. The study examined the effect of the balanced scorecard and service delivery at the national health insurance fund in Mombasa County, Kenya. The specific objectives of the study were to determine the effect of the financial perspective of the bal
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Ferreira, Luís Miguel D. F., Cristóvão Silva, and Susana Garrido Azevedo. "An environmental balanced scorecard for supply chain performance measurement (Env_BSC_4_SCPM)." Benchmarking: An International Journal 23, no. 6 (2016): 1398–422. http://dx.doi.org/10.1108/bij-08-2013-0087.

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Purpose – Companies need to excel in many areas to achieve a competitive advantage. This, together with pressure imposed by regulators and customers regarding sustainability concerns, leads companies to address sustainability in an integrated fashion across all management processes. The purpose of this paper is to suggest a model for the assessment of the environmental performance of a supply chain, based on four perspectives used in the balanced scorecard. Performance indicators are proposed based on the literature, as well as on the ISO 14031 and GRI standards, and were validated by a panel
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Islamy, Athoillah, and Saihu Saihu. "THE EFFECTIVENESS OF MANAGEMENT IN JAM’IYYAH ISLAMIYYAH ISLAMIC BOARDING SCHOOL, SOUTH TANGERANG: A BALANCED SCORECARD APPROACH." Penamas 34, no. 1 (2021): 109. http://dx.doi.org/10.31330/penamas.v34i1.424.

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This paper aims to determine the effectiveness of the management in Islamic boarding schools using balanced scorecard performance analysis, including four perspectives: finance, customers, internal business processes and learning and growth in Jam'iyyah Islamiyyah Islamic Boarding School. This research uses a qualitative approach with a descriptive model. Based on the research that has been done, it is known that the management of Jam'iyyah Islamiyyah Islamic Boarding School measured with balanced scorecard approach is categorized as good, as the measurement results in all four perspectives ar
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Dudic, Zdenka, Branislav Dudic, Michal Gregus, Daniela Novackova, and Ivana Djakovic. "The Innovativeness and Usage of the Balanced Scorecard Model in SMEs." Sustainability 12, no. 8 (2020): 3221. http://dx.doi.org/10.3390/su12083221.

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By using the balanced scorecard model, a company is able to identify its advantages, as well as its deficiencies, and thus improve its business. The introduction of innovations and the implementation of innovative activities in companies are key for gaining a competitive advantage. There is no ideal model that would measure the non-financial, non-tangible perspectives of a company (such as customer perspective, the perspective of research and innovation, and the perspective of internal processes). The main goal of this paper is researching the applicability of the balanced scorecard model in s
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Wu, Wann-Yih, and Ying-Kai Liao. "A balanced scorecard envelopment approach to assess airlines' performance." Industrial Management & Data Systems 114, no. 1 (2014): 123–43. http://dx.doi.org/10.1108/imds-03-2013-0135.

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Purpose – This study purposed an integrated DEA-BSC model to evaluate the operational efficiency of airlines. To adapt this model, 38 major airlines in the world were selected to assess their relative performance. Design/methodology/approach – An empirical study is employed using a cross-sectional research design. The operational and financial data of 38 leading airlines companies were collected from annual reports and business reports. Specifically, this study integrated the concepts of balanced scorecard (BSC) and data envelopment analysis (DEA) and incorporated seven leading variables and f
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