Log in

Relevant bibliographies by topics / BSC methodology / Journal articles

To see the other types of publications on this topic, follow the link: BSC methodology.

Journal articles on the topic 'BSC methodology'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'BSC methodology.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Khakbaz, Seyed Behnam, and Nastaran Hajiheydari. "Proposing a basic methodology for developing balanced scorecard by system dynamics approach." Kybernetes 44, no. 6/7 (2015): 1049–66. http://dx.doi.org/10.1108/k-12-2014-0287.

Full text

Abstract:

Purpose – Successful future has inspired organizations to measure long-term and non-financial measurements and key performance indicators (KPIs). Kaplan and Norton proposed balanced scorecard (BSC) for this issue and have extended it to one of the most preferred strategic management system’s tools. However, available planning tools like BSC have some limitations, like dependency to the developer, weakness in showing time delays, and also mathematical relationships between lead and lag indicators. In this paper, the authors would present a new methodology for developing BSCs, which would be abl

APA, Harvard, Vancouver, ISO, and other styles

2

Martín-Gómez, Alejandro, María Pineda-Ganfornina, María Ávila-Gutiérrez, Alejandro Agote-Garrido, and Juan Lama-Ruiz. "Balanced Scorecard for Circular Economy: A Methodology for Sustainable Organizational Transformation." Sustainability 16, no. 4 (2024): 1464. http://dx.doi.org/10.3390/su16041464.

Full text

Abstract:

The integration of circular economy (CE) principles within organizational strategies has become imperative for companies committed to sustainability and resource efficiency. This study explores the adoption of CE principles and the role of the balanced scorecard (BSC) as a facilitative tool. By contextualizing the significance of CE adoption, this paper reviews existing BSC models that incorporate sustainability aspects and evaluates software solutions for BSC implementation. Subsequently, a novel methodological framework was proposed. As a novelty, the strategic analysis included the use of a

APA, Harvard, Vancouver, ISO, and other styles

3

Alnoukari, Mouhib, Rakan Razouk, and Abdullatif Hanano. "BSC-SI." International Journal of Social and Organizational Dynamics in IT 5, no. 2 (2016): 1–14. http://dx.doi.org/10.4018/ijsodit.2016070101.

Full text

Abstract:

Integration of Strategic Intelligence with corporate strategic management is becoming of vital importance for modern and flexible organizations in the last few years. The main achievement of this integration is to help decision makers to implement systemically their corporate strategies, adapt easily to changes in the environment, and gain competitive advantages. In this article, the authors will extend the studies in this domain, and clarify the relationships between Business Intelligence, Competitive Intelligence with Strategic Intelligence. They will also explain the impact of Business Inte

APA, Harvard, Vancouver, ISO, and other styles

4

Faizova, Svitlana, Marina Ivanova, and Tetiana Pozhuieva. "PROSPECTS FOR IMPROVING THE METHODOLOGY OF STRATEGIC ENTERPRISE MANAGEMENT." Baltic Journal of Economic Studies 4, no. 5 (2019): 371. http://dx.doi.org/10.30525/2256-0742/2018-4-5-371-378.

Full text

Abstract:

The prospects and directions of improvement of the methodology for strategic enterprise management have been highlighted. The subject of the research is theoretical and methodological aspects of creating a strategic enterprise management system based on the concept of a Balanced Scorecard (BSC). It has been revealed that in the context of changing the concept of the enterprise strategic development toward the growth of its intellectual capital as the main factor of competitiveness, the evolution of the enterprise management and planning system from strategic enterprise management to balanced e

APA, Harvard, Vancouver, ISO, and other styles

5

Oliveira, Helena Costa, Lúcia Lima Rodrigues, and Russell Craig. "Bureaucracy and the balanced scorecard in health care settings." International Journal of Health Care Quality Assurance 33, no. 3 (2020): 247–59. http://dx.doi.org/10.1108/ijhcqa-07-2019-0121.

Full text

Abstract:

PurposeWe explore the relationship between the balanced scorecard (BSC) and neo-bureaucracy by investigating whether the operationalization of the BSC incorporates “neo-bureaucratic” ideas and whether the BSC implemented in a Portuguese Local Health Unit (LHU) demonstrates a neo-bureaucratic approach.Design/methodology/approachWe conduct semi-structured interviews with LHU staff and analyse documents to assess whether features of bureaucratic organization were evident in the use of a BSC by the LHU.FindingsWe found nine bureaucratic features evident in the LHU's BSC. These were systematization

APA, Harvard, Vancouver, ISO, and other styles

6

Banchieri, Lucía-Clara, Fernando Campa-Planas, and Maria Victoria Sánchez-Rebull. "What to avoid when you are implementing a BSC? From success to failure." Problems and Perspectives in Management 14, no. 3 (2016): 91–101. http://dx.doi.org/10.21511/ppm.14(3).2016.09.

Full text

Abstract:

Approximately 20 years after the creation of the Balanced Scorecard (hereinafter BSC), BSC is the sixth most widely used management tool by organizations (Rigby and Biledau, 2011). The aim of this article is to identify the key factors for the implementation of a BSC in organizations. To do so, the authors analyzed two cases BSC implementation: one a success and the other a failure. The findings were classified by the answers to the following questions: What was implemented? Where was it implemented? Who implemented it? How did they implement it? and Why was it implemented? The four key factor

APA, Harvard, Vancouver, ISO, and other styles

7

Oliveira, Cidália, Nayra Martins, and Margarida Rodrigues. "The Contribution of the BSC to Strategic Focus and Organisational Performance – Perception of the Mayor Export Companies in Portugal." Journal of Intercultural Management 16, no. 2 (2024): 39–73. http://dx.doi.org/10.2478/joim-2024-0006.

Full text

Abstract:

Abstract Objective Managers recognise the ability of the Balanced Scorecard (BSC) to leverage strategic focus and organisational performance. In addition, the BSC is capable of addressing strategic focuses, aligning and monitoring strategic goals. Considering the strategic focus and organisational performance, various studies have been carried out related to the BSC; however, few studies have delved into the knowledge and relevance recognised by organisations with and without the BSC. Considering the organisations that have implemented the BSC and those that have not, this research empirically

APA, Harvard, Vancouver, ISO, and other styles

8

Alexandra Albertsen, Oana, and Rainer Lueg. "The balanced scorecard’s missing link to compensation." Journal of Accounting & Organizational Change 10, no. 4 (2014): 431–65. http://dx.doi.org/10.1108/jaoc-03-2013-0024.

Full text

Abstract:

Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can only really impact the organizational performance if it is linked to the actors’ intrinsic and extrinsic incentives. As BSC has existed for more than 20 years, the authors find it relevant to survey the extant literature which elaborates on the BSC-incentives link within organizations. Design/methodology/app

APA, Harvard, Vancouver, ISO, and other styles

9

Nachtmann, Heather, Terry Collins, Justin R. Chimka, and Jingjing Tong. "Development of a balanced scorecard for flight line maintenance activities." Journal of Quality in Maintenance Engineering 21, no. 4 (2015): 436–55. http://dx.doi.org/10.1108/jqme-07-2012-0023.

Full text

Abstract:

Purpose – The purpose of this paper is to describe the development of a balanced scorecard (BSC) for flight line maintenance (MX) activities in the US Air Force. Design/methodology/approach – The BSC development process consists of three stages: groundwork, design beginning with structuring of organizational strategic elements through performance measure identification and construction of the BSC framework, and finalization for continuous improvement. Findings – Based on logistics expert responses the authors validated a case BSC for flight line MX activities within an aircraft maintenance uni

APA, Harvard, Vancouver, ISO, and other styles

10

Janeš, Aleksander, and Nina Begičević Ređep. "Differences in prioritization of the BSC’s strategic goals using AHP and ANP methods." Journal of information and organizational sciences 42, no. 2 (2018): 193–217. http://dx.doi.org/10.31341/jios.42.2.3.

Full text

Abstract:

The development and empirical verification of the balanced scorecard (BSC) model, using the multi-criteria decision-making methods (MCDM) called the analytic hierarchy process (AHP) and the analytic network process (ANP), are the key issues of the presented research. The paper presents the methodology of the prioritization of the BSC goals with the AHP and ANP methods. Even though the prioritization of the goals is possible with both, findings from the empirical analysis showed that the ANP is more complementary with the BSC because of the influences among the goals in the BSC. The ANP support

APA, Harvard, Vancouver, ISO, and other styles

11

Kaplan, Robert S. "The balanced scorecard: comments on balanced scorecard commentaries." Journal of Accounting & Organizational Change 8, no. 4 (2012): 539–45. http://dx.doi.org/10.1108/18325911211273527.

Full text

Abstract:

PurposeThe purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).Design/methodology/approachThe author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.FindingsThe author finds that academic commentary on the BSC often ignores its role in strategy execution.Research limitations/implicationsThe commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the s

APA, Harvard, Vancouver, ISO, and other styles

12

Farokhi, Sorour, and Emad Roghanian. "Determining quantitative targets for performance measures in the balanced scorecard method using response surface methodology." Management Decision 56, no. 9 (2018): 2006–37. http://dx.doi.org/10.1108/md-08-2017-0772.

Full text

Abstract:

Purpose The purpose of this paper is to propose a quantitative methodology for setting targets in the framework of Balanced Scorecard (BSC) in order to achieve vision and goals. Design/methodology/approach Response Surface Methodology is proposed to find the significant relationships that should be included in the strategy map and the optimal values of performance measures are assessed by using the desirability function-based approach of RSM. The proposed method was created by reviewing the existing literature, modeling the problem, and applying it in an oil company. In fact, RSM is used to ex

APA, Harvard, Vancouver, ISO, and other styles

13

Nayeri, Mahmoud Dehghan. "Effectiveness of six sigma methodology through BSC in banking industry." Journal of Asian Business Strategy 6, no. 1 (2016): 13–21. http://dx.doi.org/10.18488/journal.1006/2016.6.1/1006.1.13.21.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Kovalenko, A. G. "METHODOLOGY OF COMPREHENSIVE IMPLEMENTATION OF BSC IN A TRADING COMPANY." Вестник Алтайской академии экономики и права 1, no. 5 2022 (2022): 40–45. http://dx.doi.org/10.17513/vaael.2172.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Hell, Marko, and Tea Dragičević. "How to Use Linear Programming for Information System Performances Optimization." Business Systems Research Journal 5, no. 3 (2014): 49–66. http://dx.doi.org/10.2478/bsrj-2014-0019.

Full text

Abstract:

Abstract Background: Organisations nowadays operate in a very dynamic environment, and therefore, their ability of continuously adjusting the strategic plan to the new conditions is a must for achieving their strategic objectives. BSC is a well-known methodology for measuring performances enabling organizations to learn how well they are doing. In this paper, “BSC for IS” will be proposed in order to measure the IS impact on the achievement of organizations’ business goals. Objectives: The objective of this paper is to present the original procedure which is used to enhance the BSC methodology

APA, Harvard, Vancouver, ISO, and other styles

16

Liu, Ling, Janek Ratnatunga, and Lee J. Yao. "Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms." International Journal of Accounting & Information Management 22, no. 3 (2014): 209–22. http://dx.doi.org/10.1108/ijaim-05-2013-0038.

Full text

Abstract:

Purpose – This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early product lifecycle (PLC) stage, operate in highly uncertain environments or adopt differentiation strategies. However, the adoption of BSC improves performance only in firms that are large or have products at an early PLC stage. The results suggest that contingent factors in which a firm operates can exert sign

APA, Harvard, Vancouver, ISO, and other styles

17

Ferrara, Giovanni, Fabrizio Luppi, Surinder S. Birring, et al. "Best supportive care for idiopathic pulmonary fibrosis: current gaps and future directions." European Respiratory Review 27, no. 147 (2018): 170076. http://dx.doi.org/10.1183/16000617.0076-2017.

Full text

Abstract:

Best supportive care (BSC) is generally defined as all the interventions and the multiprofessional approach aimed to improve and optimise quality of life (QoL) in patients affected by progressive diseases. In this sense, it excludes and might be complementary to other interventions directly targeting the disease. BSC improves survival in patients with different types of cancer. Patients with idiopathic pulmonary fibrosis (IPF) experience a vast range of symptoms during the natural history of the disease and might have a beneficial effect of BSC interventions. This review highlights the current

APA, Harvard, Vancouver, ISO, and other styles

18

Lueg, Rainer. "Strategy maps: the essential link between the balanced scorecard and action." Journal of Business Strategy 36, no. 2 (2015): 34–40. http://dx.doi.org/10.1108/jbs-10-2013-0101.

Full text

Abstract:

Purpose – The purpose of this paper is to show how the use of Strategy Maps substantially improves the implementation success of balanced scorecards (BSC). The BSC is supposed to translate strategy into action. Strategy maps support this by showing cause-and-effect chains. But what does this mean for strategy execution in practice? To achieve better BSC implementations, the author uncovers pitfalls and names the remedies. Design/methodology/approach – The author summarizes the most important findings from initially over 1,000 studies that have dealt with the BSC from 1992 to 2012. Findings – B

APA, Harvard, Vancouver, ISO, and other styles

19

Dechow, Niels. "The balanced scorecard: subjects, concept and objects – a commentary." Journal of Accounting & Organizational Change 8, no. 4 (2012): 511–27. http://dx.doi.org/10.1108/18325911211273509.

Full text

Abstract:

PurposeBy observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work.Design/methodology/approachThe paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored.FindingsThe ways in which ma

APA, Harvard, Vancouver, ISO, and other styles

20

Silva, Alexandre Laval, and Gardênia Da Silva Abbad. "Benefits and Limitations of the Balanced Scorecard Method when Evaluating Organizational Results in Education, Development & TrainingHttp://Dx.Doi.Org/10.5585/Riae.V10i1.1695." Revista Ibero-Americana de Estratégia 10, no. 1 (2011): 04–28. http://dx.doi.org/10.5585/ijsm.v10i1.1695.

Full text

Abstract:

This is an exploratory study, aiming to examine the adequacy of the Balanced Scorecard (BSC) method, insofar as to evaluate the activities of Education, Training and Development (ETD). This article is structured as follows: after reviewing the background body of literature on the theme; we present the BSC methodology; its main benefits and limitations; a background literature review on ETD evaluation; and then, we address a case study on the BSC implementation within an organization. In conclusion, the main benefit of using the BSC is the possibility of obtaining a strategic alignment between

APA, Harvard, Vancouver, ISO, and other styles

21

Lueg, Rainer, and Pernille Julner. "How are strategy maps linked to strategic and organizational change? A review of the empirical literature on the balanced scorecard." Corporate Ownership and Control 11, no. 4 (2014): 439–46. http://dx.doi.org/10.22495/cocv11i4c5p1.

Full text

Abstract:

Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better understanding of BSC implementations, gaps in practice, as well as remedies. Built upon the theoretical framework of Kaplan and Norton, we conduct a systematic literature review of initially 332 empirical studies between 1992 and 2013. We find that only 15 studies have dealt with the topic of Strategy Maps. Yet

APA, Harvard, Vancouver, ISO, and other styles

22

Šaković Jovanović, Jelena, Cristiano Fragassa, Zdravko Krivokapić, and Aleksandar Vujović. "Environmental Management Systems and Balanced Scorecard: An Integrated Analysis of the Marine Transport." Journal of Marine Science and Engineering 7, no. 4 (2019): 119. http://dx.doi.org/10.3390/jmse7040119.

Full text

Abstract:

Critical aspects of the environment can reduce the efficiency of Environmental Management Systems (EMS) when applied to Marine Transport. Accordingly, this paper focuses on the improvement of the traditional EMS approach through the usage of Balanced Scorecard (BSC). The BSC represents a managing tool able to measure and increase organizational performance, taking into consideration environmental aspects. The proposed method, based on the ISO 14001 standard, allows management of environmental metrics through conventional BSC systems and it is applied to the biggest organization for marine tran

APA, Harvard, Vancouver, ISO, and other styles

23

Supino, Enrico, Federico Barnabè, Maria Cleofe Giorgino, and Cristiano Busco. "Strategic scenario analysis combining dynamic balanced scorecards and statistics." International Journal of Productivity and Performance Management 69, no. 9 (2019): 1881–902. http://dx.doi.org/10.1108/ijppm-09-2018-0326.

Full text

Abstract:

Purpose The purpose of this paper is to explore the way in which system dynamics (SD) can enhance some key success factors of the balanced scorecard (BSC) model and support decision-makers, specifically in analyzing and evaluating the results of hypothetical scenarios. Moreover, the paper aims to emphasize the role played by statistics not only in validating the SD-based BSC, but also in increasing managers’ confidence in the model reliability. Design/methodology/approach The paper presents a case study, developed according to an action research perspective, in which a three-step approach to t

APA, Harvard, Vancouver, ISO, and other styles

24

Alvarez, Luisa, Anna Soler, Leonor Guiñón, and Aurea Mira. "A balanced scorecard for assessing a strategic plan in a clinical laboratory." Biochemia medica 29, no. 2 (2019): 284–91. http://dx.doi.org/10.11613/bm.2019.020601.

Full text

Abstract:

The Balanced Scorecard (BSC) is a tool for strategic management that is used in many companies and organizations worldwide, both in the public and private sector. With this purpose it has also been used in healthcare organizations and institutions but there are not many studies on the implementation of BSC methodology in the day-to-day clinical laboratory. This review shows the strategy for the development of a BSC, which includes theoretical perspective objectives, as well as some indicators and goals with which the monitoring and quantitative measurement of the achievements of a strategic pl

APA, Harvard, Vancouver, ISO, and other styles

25

Seal, Will, and Linna Ye. "The balanced scorecard and the construction of a management control discourse." Journal of Accounting & Organizational Change 10, no. 4 (2014): 466–85. http://dx.doi.org/10.1108/jaoc-10-2012-0098.

Full text

Abstract:

Purpose – The purpose of this paper is to synthesise a pragmatic constructivist view of management control and a critical discourse perspective on organizational action. These theories are deployed to build a conceptual framework that can be used to interpret the construction of a management control discourse in specific empirical situations. The framework is deployed to show how, in a particular instance, the balanced scorecard (BSC) can be seen as impacting on organizational action and success/failure. Design/methodology/approach – The paper develops a theoretical framework for management co

APA, Harvard, Vancouver, ISO, and other styles

26

Bobe, Belete Jember, Dessalegn Getie Mihret, and Degefe Duressa Obo. "Public-sector reforms and balanced scorecard adoption: an Ethiopian case study." Accounting, Auditing & Accountability Journal 30, no. 6 (2017): 1230–56. http://dx.doi.org/10.1108/aaaj-03-2016-2484.

Full text

Abstract:

Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this trans-organisational role of the BSC is constituted, and explores how it operates in practice at the sector-and organisation-levels. Design/methodology/approach The study employs the case-study method. Semi-structured interview data and documentary evidence are analysed by drawing on the conce

APA, Harvard, Vancouver, ISO, and other styles

27

Rajnoha, Rastislav. "Research on usage of the balanced scorecard in business practice of Czech and Slovak companies." New Trends and Issues Proceedings on Humanities and Social Sciences 4, no. 10 (2018): 317–26. http://dx.doi.org/10.18844/prosoc.v4i10.3097.

Full text

Abstract:

Nowadays, the balanced scorecard (BSC) concept is considered to be a strategic tool for measuring and managing the performance of a company. For this reason, this paper focuses on the presentation of selected research results related to usage of the BSC concept carried out in Czech and Slovak enterprises during the period 2006–2015. A theoretical part of the paper provides a detailed characterisation of the current state of affairs regarding the investigated BSC issue. The following part of the paper defines the basic research methodology and the expected contributions of the study. The fundam

APA, Harvard, Vancouver, ISO, and other styles

28

Mehralian, Gholamhossein, Jamal A. Nazari, Golnaz Nooriparto, and Hamid Reza Rasekh. "TQM and organizational performance using the balanced scorecard approach." International Journal of Productivity and Performance Management 66, no. 1 (2017): 111–25. http://dx.doi.org/10.1108/ijppm-08-2015-0114.

Full text

Abstract:

Purpose The purpose of this paper is to examine the relationship between the implementation of total quality management (TQM) and organizational performance, using the balanced scorecard (BSC) approach. Design/methodology/approach In order to investigate the relationship between TQM and BSC, a questionnaire was developed and distributed to 30 largest pharmaceutical distribution companies in Iran. Structural equation modeling was used to evaluate the measurement model and to test the research hypotheses using the data from 933 completed questionnaires. Findings The results supported the researc

APA, Harvard, Vancouver, ISO, and other styles

29

Wudhikarn, Ratapol. "An efficient resource allocation in strategic management using a novel hybrid method." Management Decision 54, no. 7 (2016): 1702–31. http://dx.doi.org/10.1108/md-08-2015-0380.

Full text

Abstract:

Purpose – The purpose of this paper is to suggest a novel hybrid method by integrating a decision sciences approach with balanced scorecard (BSC) in order to scientifically enable the efficient strategic management of an organization under limited resources. The proposed research model endeavors to improve critical basis deficiencies of the original BSC as well as formerly improved forms of BSC by appropriately integrating three disparate methods: BSC, analytic network process (ANP), and zero-one goal programming (ZOGP). Design/methodology/approach – The designed approach is separated into thr

APA, Harvard, Vancouver, ISO, and other styles

30

Alsharari, Nizar Mohammad, Riyad Eid, and Ali Assiri. "Institutional contradiction and BSC implementation: comparative organizational analysis." International Journal of Organizational Analysis 27, no. 3 (2019): 414–40. http://dx.doi.org/10.1108/ijoa-08-2017-1219.

Full text

Abstract:

Purpose This paper aims to explain institutional contradictions in the balanced scorecard (BSC) implementation process between organizations, which successfully implemented BSC. The purpose of this paper is to identify a comprehensive set of potential determinants influencing the successful implementation of BSC. Design/methodology/approach This study is an exploratory investigation into the BSC implementation based on a dialectical perspective. It uses the triangulation of data collection including interviews, documents and surveys. This also includes a comprehensive scrutiny of the relevant

APA, Harvard, Vancouver, ISO, and other styles

31

Porporato, Marcela, Peter Tsasis, and Luz Maria Marin Vinuesa. "Do hospital balanced scorecard measures reflect cause-effect relationships?" International Journal of Productivity and Performance Management 66, no. 3 (2017): 338–61. http://dx.doi.org/10.1108/ijppm-02-2015-0029.

Full text

Abstract:

Purpose The purpose of this paper is to investigate whether first level measures in the Balanced Scorecard (BSC) declaring a cause-effect relationship by design are composite indices of lower measures, and if they converge into a single factor as is traditionally accepted in the BSC literature. Design/methodology/approach This study reports results of a quantitative case study that focusses on an Ontario (Canada) community hospital that has been using the BSC. Findings The results of this study challenge the cause-effect assumption of the BSC, particularly in a cascading context, and suggest t

APA, Harvard, Vancouver, ISO, and other styles

32

Gurd, Bruce, and Panayiotis Ifandoudas. "Moving towards agility: the contribution of a modified balanced scorecard system." Measuring Business Excellence 18, no. 2 (2014): 1–13. http://dx.doi.org/10.1108/mbe-10-2012-0052.

Full text

Abstract:

Purpose – The aim of this paper is to demonstrate how agility as a central focus of an organization can be achieved through a modified balanced scorecard (BSC) system. Design/methodology/approach – An action research approach in a single organization is used to investigate the practicality and usefulness of an agility-focused BSC. Findings – While the theory of constraints (TOC)-based approach was improving agility, it is too short-term. Using a BSC, based on agility principles, staff in the organization had their direction focused on drivers of important strategic issues and enabled a more ag

APA, Harvard, Vancouver, ISO, and other styles

33

Benková, Eva, Peter Gallo, Beáta Balogová, and Jozef Nemec. "Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance." Sustainability 12, no. 3 (2020): 1178. http://dx.doi.org/10.3390/su12031178.

Full text

Abstract:

The paper presents the results from the research on the factors influencing the use of the Balanced Scorecard methodology in measuring company performance in the engineering sector. The primary objective of the research was to verify the importance of using non-financial factors in managing businesses in connection to the use of the Balanced Scorecard methodology and to verify the dependence between the use of the given methodology and the lack of human and financial resources for its usage. The research focusing on the given issue was conducted over a period of six months. The research was ba

APA, Harvard, Vancouver, ISO, and other styles

34

Thanki, Shashank, and Jitesh Thakkar. "A quantitative framework for lean and green assessment of supply chain performance." International Journal of Productivity and Performance Management 67, no. 2 (2018): 366–400. http://dx.doi.org/10.1108/ijppm-09-2016-0215.

Full text

Abstract:

Purpose The purpose of this paper is to propose a balanced scorecard (BSC)- and strategy map-based quantitative framework for assessing the lean and green performance of the supply chain (SC). As the SC competitiveness demands efficient and effective utilization of resources throughout the value chain, not only adoption of lean and green SC paradigms but simultaneously its performance evaluation is also vital. Design/methodology/approach The lean and green SC performance measures are classified into four categories of BSC. A fuzzy decision-making trial and evaluation laboratory (DEMATEL) metho

APA, Harvard, Vancouver, ISO, and other styles

35

Rodríguez-Rodríguez, Raúl, Juan-José Alfaro-Saiz, and José Miguel Carot. "A dynamic supply chain BSC-based methodology to improve operations efficiency." Computers in Industry 122 (November 2020): 103294. http://dx.doi.org/10.1016/j.compind.2020.103294.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Fijałkowska, Justyna, and Cidalia Oliveira. "Balanced Scorecard in Universities." Journal of Intercultural Management 10, no. 4 (2018): 57–83. http://dx.doi.org/10.2478/joim-2018-0025.

Full text

Abstract:

Abstract Objective: Performance measurement and reporting leading to greater transparency and accountability of universities have become a challenging issue. Increasingly, universities have been required to provide performance indicators—empirical evidence of their value creation — to the different group of stakeholders. One of the approaches that may be applied by universities is the Balanced Scorecard (BSC). The objective of this paper is to indicate the BSC as a useful tool for the evaluation of the universities’ performance. Methodology: This study is based on the following research method

APA, Harvard, Vancouver, ISO, and other styles

37

Lucianetti, Lorenzo, Valentina Battista, and Xenophon Koufteros. "Comprehensive performance measurement systems design and organizational effectiveness." International Journal of Operations & Production Management 39, no. 2 (2019): 326–56. http://dx.doi.org/10.1108/ijopm-07-2017-0412.

Full text

Abstract:

Purpose The purpose of this paper is to provide empirical evidence regarding the relationship between the level of comprehensiveness of a performance measurement system (PMS) and its respective organizational effectiveness. The extant literature has highlighted that a PMS may successfully contribute to the implementation of the organizational strategy, with the balanced scorecard (BSC) serving as an exemplar of a strategy performance management tool and playing a primary role to this end. However, the reasons for the overall high rate of failure in the implementation of the BSC remain unexplai

APA, Harvard, Vancouver, ISO, and other styles

38

Jakobsen, Morten, and Rainer Lueg. "Balanced scorecard and controllability at the level of middle managers – the case of unintended breaches." Journal of Accounting & Organizational Change 10, no. 4 (2014): 516–39. http://dx.doi.org/10.1108/jaoc-03-2013-0023.

Full text

Abstract:

Purpose – This paper aims to analyse how the inherent design of the Balanced Scorecard (BSC) violates the controllability principle. The management control literature provides convincing examples of actors who breach controllability without intention. This discussion was extended by the example of the BSC. This paper focusses on the breaches that occur when actors lack the awareness or the skills to re-enforce controllability. Design/methodology/approach – Taking a pragmatic-constructivist position, analytical and empirical evidence was included on controllability to analyse the normative lite

APA, Harvard, Vancouver, ISO, and other styles

39

Sanguanwongs, Chatchai, and Taweesak Kritjaroen. "The Influence of Transformational Leadership on Organization Performance." International Journal of Professional Business Review 8, no. 6 (2023): e02379. http://dx.doi.org/10.26668/businessreview/2023.v8i6.2379.

Full text

Abstract:

Purpose: The objectives of this study were 1) to determine the direct effect of Transformational Leadership Competency (TLC) and Environment, Social, and Governance (ESG) affecting Balanced Scorecard (BSC), 2) to determine the indirect effect of TLC affecting BSC, and 3) to confirm the developed model of transformational of food industrial organization with public concern by confirming with P-value, RMSEA, GFI, AGFI, and Critical Number. Theoretical framework: This study focuses on the relationship between TLC and ESG to BSC that affects the efficiency and success of an organization. Design/me

APA, Harvard, Vancouver, ISO, and other styles

40

Vanave, Prathamesh, Prathamesh Limkar, Ghanshyam Bavdhane, and Asma Mujawar. "Effectiveness of Planned Teaching Programme on Knowledge Psychosexual Theory and Its Stages among 3rd Year Basic BSc Nursing Students of selected nursing colleges of Kolhapur District." RESEARCH REVIEW International Journal of Multidisciplinary 10, no. 2 (2025): 149–56. https://doi.org/10.31305/rrijm.2025.v10.n2.017.

Full text

Abstract:

There are different phases in a person's development from infancy to adulthood. Popular psychology scientist Sigmund Freud is renowned for his psychoanalysis. He also developed a five-phase model of psychosexual development, which includes the oral, anal, phallic, latency, and genital stages. Psychosexual development is generally vital for human growth, according to Sigmund Freud. In this study, third-year BSc nursing students' understanding of the psychosexual stages of development was evaluated. Research Methodology: The Research methodology adapted for the study was pre-experimental pretest

APA, Harvard, Vancouver, ISO, and other styles

41

Albuhisi, Ahmad Musbah, and Ayman Bahjat Abdallah. "The impact of soft TQM on financial performance." International Journal of Quality & Reliability Management 35, no. 7 (2018): 1360–79. http://dx.doi.org/10.1108/ijqrm-03-2017-0036.

Full text

Abstract:

Purpose The purpose of this paper is to explore the effect of soft total quality management (TQM) on organizational performance in the Jordanian pharmaceutical manufacturing sector using the balanced scorecard (BSC) perspective. It also examines the indirect effect of soft TQM on financial performance through BSC non-financial perspectives. Design/methodology/approach The study is based on survey data collected from 197 employees in managerial and non-managerial positions working in Jordanian pharmaceutical manufacturing companies. Validity and reliability analyses were performed, and the stud

APA, Harvard, Vancouver, ISO, and other styles

42

DEHTIAROVA, Olha. "Development of balanced indicators system for the strategy of using energy from renewable sources in industrial enterprise." Economics. Finances. Law, no. 7 (July 30, 2020): 14–17. http://dx.doi.org/10.37634/efp.2020.7.3.

Full text

Abstract:

Introduction. Implementation of renewable energy resources on manufacturing enterprises is a big challenge in Ukraine. The Energy Strategy of Ukraine has an ambitious goal to reach 25% of renewable energy in national energy balance. Manufacturing enterprises play important role in realization of this strategy as far as they are the biggest consumers of energy. Obviously they need corresponding tools to implement renewable energy in the production activity. Energy controlling is a theoretical concept and practical instrument for management control in energy sector. Balanced scorecards (BSC) are

APA, Harvard, Vancouver, ISO, and other styles

43

Ram, Mangey, and Kuldeep Nagiya. "Performance evaluation of mobile communication system with reliability measures." International Journal of Quality & Reliability Management 33, no. 3 (2016): 430–40. http://dx.doi.org/10.1108/ijqrm-01-2015-0013.

Full text

Abstract:

Purpose – The purpose of this paper is to evaluate performance of mobile communication system with reliability measures. Design/methodology/approach – The mobile communication system consists of a mobile station (MS), base transceiver station (BTS), base station controller (BSC) and the mobile switching center. The MS is connected to BTS, BTS is connected to BSC and BSC is connected with the mobile switching system. With the help of these stations working, the authors have developed a mathematical model using Markovian approach. Findings – Using the supplementary variable technique, the Laplac

APA, Harvard, Vancouver, ISO, and other styles

44

Francioli, Francesca, and Lino Cinquini. "Exploring the blurred nature of strategic linkages across the BSC." Journal of Accounting & Organizational Change 10, no. 4 (2014): 486–515. http://dx.doi.org/10.1108/jaoc-02-2013-0016.

Full text

Abstract:

Purpose – The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect relations among performance measures. Design/methodology/approach – The authors review the way in which cause-and-effect relations across the BSC have been developed based on a case study of BSC implemented in an Italian bank collecting data by in-depth interviews and company’s internal archives. Findings – The r

APA, Harvard, Vancouver, ISO, and other styles

45

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

46

Tsai, Chung-Chou, Sununta Siengthai, Donyaprueth Krairit, and Lalit M. Johri. "A Computer-Aided Process Simulation Model to Navigate Value Chain Reconfiguration Using a Three-Layered Methodology." Journal of Information & Knowledge Management 10, no. 04 (2011): 327–41. http://dx.doi.org/10.1142/s0219649211003036.

Full text

Abstract:

This paper develops a computer-aided process simulation model (CPSM) to navigate value chain reconfiguration. The model uses a three-layered methodology incorporating the principle of knowledge-integrated traceability (KIT) to create more efficient performance measures and provides a rigorous and stepwise clustered module structure that will act as a guideline for all entities decision makers are involved. The model is based on three kinds of mature toolsets variable. First, an in-depth interview of a group of experts makes the BSC (Balanced Scorecard) KIT model along with AHP (Analytic Hierar

APA, Harvard, Vancouver, ISO, and other styles

47

Jabeen, Fauzia, and Mohamed Behery. "Exploring the status and effects of balanced scorecard adoption in the non-western context." Journal of Management Development 36, no. 8 (2017): 1063–75. http://dx.doi.org/10.1108/jmd-05-2016-0077.

Full text

Abstract:

Purpose The purpose of this paper is to explore the status of corporate performance management (PM) in the Middle Eastern context, represented by the United Arab Emirates (UAE) and the Kingdom of Saudi Arabia (KSA). In addition, the current study investigates the effects of the adoption of the balanced scorecard (BSC) and aims to explore the impact of the BSC on workplace attitudes and behaviors, as shown by accountability, inspiration, and motivation. Design/methodology/approach Due to the limited knowledge about the subject matter and the limited number of companies adopting the BSC in the M

APA, Harvard, Vancouver, ISO, and other styles

48

Albuquerque de Oliveira, Marcelo, Ana Célia Galdino Leite, Dércio Luiz Reis, Raimundo Kennedy Vieira, and Gabriela De Mattos Veroneze. "THE USE OF BSC WITH THE REGULATORY PERSPECTIVE FOR A PRIVATE HIGHER EDUCATION INSTITUTION IN BRAZIL." International Journal for Innovation Education and Research 7, no. 10 (2019): 860–75. http://dx.doi.org/10.31686/ijier.vol7.iss10.1834.

Full text

Abstract:

Higher-Education Institutions need to meet the quality requirements required by the Ministry of Education - MEC, which define the criteria that should be included in the HEI Planning. In this way, using the balanced scorecard - BSC model, using the objectives and goals established in the PDI can help the leaders in the strategic management of HEI. Given this, the objective established for this work is to propose a BSC model from the perspective of Regulation for a private HEI. The methodology was qualitative, using the bibliographic research procedure and case study of a private IES in Porto V

APA, Harvard, Vancouver, ISO, and other styles

49

Russo, Paschoal Tadeu, Claudio Parisi, Evandir Megliorini, and Claudiane Barbosa de Almeida. "Evidence of institutionalizing elements in the Balanced Scorecard in the book Strategy in action: a view based on institutional theory." Revista Contabilidade & Finanças 23, no. 58 (2012): 7–18. http://dx.doi.org/10.1590/s1519-70772012000100001.

Full text

Abstract:

The Balanced Scorecard (BSC) is a methodology that allows managers to define and implement a set of financial or nonfinancial indicators in a balanced way to assess an organization's performance from four viewpoints. Many companies are unsuccessful in their implementation of the BSC. This lack of success may be attributed to different factors, such as strategic problems, planning failures, and poorly defined targets and goals. However, the failed implementation may be attributed in part to the failure to institutionalize habits and routines. In this regard, this objective of this paper is to u

APA, Harvard, Vancouver, ISO, and other styles

50

Ribeiro, Drielle da Guia Cintra, Artur Virgílio Simpson Martins, Kaio Alexandre da Silva, et al. "Bibliometric Study." International Journal for Innovation Education and Research 8, no. 2 (2020): 230–40. http://dx.doi.org/10.31686/ijier.vol8.iss2.2201.

Full text

Abstract:

With the evolution of management practices, new management methods and tools were adopted in public entities in order to optimize the delivery of services to their steakholders. In this scenario, the Balanced Scorecard (BSC) offers an important tool to assist in the strategic management of public entities. Therefore, this work aims to generate a bibliometric analysis of the scientific production on the BSC tool in the public sector in the period of five years (2014-2018), to clarify the functionalities and to survey data through the Web Database of Science. The procedure to perform this review

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!