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1

Morard, Bernard, Alexandru Stancu, and Christophe Jeannette. "A Comparison between Two Balanced Scorecards: Optimal vs. Kaplan and Norton Model." Journal of Economics, Business and Management 3, no. 2 (2015): 302–8. http://dx.doi.org/10.7763/joebm.2015.v3.199.

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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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Kukurba, Maria, Aneta Ewa Waszkiewicz, Mariusz Salwin, and Andrzej Kraslawski. "Co-Created Values in Crowdfunding for Sustainable Development of Enterprises." Sustainability 13, no. 16 (2021): 8767. http://dx.doi.org/10.3390/su13168767.

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Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. In our article, we propose a qualitative analysis of CF’s impact on creating added value for small and medium enterprises (SMEs). This paper is a conceptual study based on the theory of value co-creation, the Norton–Kaplan value model, and the concept of economic value added (EVA) to identify the areas (perspectives) of business activity where crowdfunding may stimulate the growth of company value. Based on the map of co-relation
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Ilias, Azleen, and Mohd Zulkeflee Abd. Razak. "The Implementation Of Key Performance Indicators (Kpis): Case In Higher Education Institution." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (2010): 35–40. http://dx.doi.org/10.58458/ipnj.v01.01.05.0005.

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This research is focused on the Key Performance Indicators (KPIs) spesifically for academic staffs or lecturers that are especially from universities or higher education institutions. This is based on the specific tasks that are needed to be execute which are teaching and learning, research and publishment, conference, negotiation and comunity services. This system is created based on Robert S. Kaplan and David P. Norton framework’s model. The first concept of KPIs was introduced through a research called The Balanced Scorecard ( BSC). It was prepared with the examples of indicators for each f
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Dharmayuni, Lita, and Benny Khairuddin. "Balanced Scorecard Sebagai Model Terintegrasi Yang Diterapkan Pada Sektor Publik Di Indonesia Studi Kasus: Kementerian Kelautan Dan Perikanan RI." JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) 4, no. 3 (2021): 273. http://dx.doi.org/10.32493/jjsdm.v4i3.10455.

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Istilah 'pemerintah' tidak merujuk pada satu organisasi, pemerintah di tingkat mana pun biasanya merupakan kumpulan organisasi yang kompleks, memiliki hubungan yang kompleks dengan organisasi lain di dalam negara dan dengan pihak luar. Untuk dapat menjalankan fungsinya pemerintah harus memiliki tata kelola yang baik. Penerapan NPM dapat mendorong perbaikan pengelolaan sektor publik. Reformasi NPM sedang terjadi di semua negara-negara terlepas dari berbagai tahap perkembangan ekonomi dan politik mereka. Implementasi NPM di organisasi sektor publik pada dasarnya adalah untuk memperkenalkan konse
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Świerk, Joanna, and Magdalena Mulawa. "The Balanced Scorecard for Higher Education — the Case of Maria Curie-Skłodowska University." Barometr Regionalny. Analizy i Prognozy 13, no. 3 (2015): 169–78. http://dx.doi.org/10.56583/br.747.

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The Balanced Scorecard originated by Kaplan and Norton translates strategy into tangible and measurable objectives in four perspectives: financial, customer, internal business process, learning and growth. These perspectives can be modified, extended and adapted to the specific characteristics of company. This popular and modern management tool is used to clarify strategy, vision, and mission. It enables executives to realize their strategy in the most effective way. In contemporary times, the Balanced Scorecard is gaining popularity and has an ever increasing number of applications in the are
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AC, Kieling, Trindade CP, Barros MVA, and Albuquerque ACRQ. "METHODOLOGICAL PROPOSAL FOR MEASUREMENT OF ENTREPRENEURIAL COMPETITIVENESS INTERNALLY BY COMPANIES IN THE PLASTICS INDUSTRY OF THE MANAUS FREE ZONE INDUSTRIAL COMPLEX – PIM, STATE OF AMAZONAS, BRAZIL." REVIEW OF RESEARCH Vol. 4, no. 12/September 2015 (2015): 1–13. https://doi.org/10.5281/zenodo.7051542.

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Competitiveness has been at the center of political and economic debates in recent years due to the desire to increase it and the need to measure it. The goal of this research is to design a methodology for analyzing business competitiveness internally in organizations of Plastics sector of Manaus Industrial Pole (PIM), based on the organizational subsystems proposed by Costa (2007): management, labor, machinery, marketing, materials, environment, physical environment, message, money and methods, which are called 10M's. A measurement methodology aligned with the concept of Balanced Scoreca
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Hamidy, Fikri, and Ikbal Yasin. "Implementation of Moving Average for Forecasting Inventory Data Using CodeIgniter." Journal of Data Science and Information Systems (DIMIS) 1, no. 1 (2023): 17–23. http://dx.doi.org/10.58602/dimis.v1i1.17.

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The purpose of this study is to be able to apply a manual inventory forecasting system with the moving average method in order to speed up the decision-making process and be able to minimize the error rate in calculating stock in the warehouse. The results of inventory forecasting in 2023 have an average of 192 for 116 BR animal feed items. Based on the results of calculating the average amount, a satisfaction level of 3,825 was obtained and if you follow the reference of Kaplan and Norton satisfaction level, the conclusion that can be drawn is that the level of user satisfaction with the inve
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Waszkiewicz, Aneta Ewa, Maria Kukurba, Mariusz Salwin, and Cezary Wójcik. "Model biznesowy crowdfundingu w Polsce a zrównoważony rozwój – transfer wartości." Optimum. Economic Studies, no. 2(112) (2023): 65–84. http://dx.doi.org/10.15290/oes.2023.02.112.04.

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Purpose – The purpose of the research was to present the transfer of value in the business model of companies using crowdfunding in Poland based on the idea of sustainability in doing business. Research method – A survey was conducted on a group of 121 enterprises using crowdfunding. It used the Norton-Kaplan value map and the value flow model in accordance with the E3 concept and the idea of sustainable development Results – The conducted analyses have shown that the most important perspective of the value of crowdfunding is the financial and procedural perspective, while taking into account
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Shahbudin, Amirul Shah Md, and Zhijun Liu. "Balanced Scorecard in developing and future-bearing organizations." Journal on Innovation and Sustainability RISUS 15, no. 4 (2024): 110–23. https://doi.org/10.23925/2179-3565.2024v15i4p110-123.

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This study compiles and evaluates the balanced scorecard literature that has been published in mainstream academic journals since Kaplan and Norton introduced the balanced scorecard in 1992. In light of the influence of the balanced scorecard on accounting practices, a research framework is established in accordance with the system effectiveness model by Doll and Torkzadeh. The literature is categorized into upstream, application, and downstream literature on the basis of the abstract concept of the balanced scorecard, its concretization into the enterprise, and its impact on the enterprise. T
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Mohamed, Rapiah. "The Influence of Corporate Culture on Balanced Scorecard Use." Asia Proceedings of Social Sciences 4, no. 3 (2019): 45–48. http://dx.doi.org/10.31580/apss.v4i3.737.

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The balanced scorecard (BSC) is a strategic performance measurement system model that was introduced by Kaplan and Norton in 1992 and since then is well received by many worldwide organisations. This research seeked to understand the influences of corporate culture on BSC usage among Iraqi manufacturing firms. The research framework of this study is based on the contingency theory. Prior literature found that corporate culture is a contingent factor that is likely to influence the design and usage of performance measurement system such as BSC, in particular related to the diversity of measurem
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Aprilia, Inka Aprilia, Hoiriyah Hoiriyah, and Bakir Bakir. "Perancangan Sistem Informasi Donor Darah Palang Merah Indonesia." Jurnal SISKOM-KB (Sistem Komputer dan Kecerdasan Buatan) 7, no. 3 (2024): 243–49. http://dx.doi.org/10.47970/siskom-kb.v7i3.681.

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Sebagai salah satu organisasi donor darah terbesar di Indonesia, PMI (Palang MerahIndonesia) Pamekasan menghadapi sejumlah masalah dalam mengelola dan mengorganisir secaraefektif proses donor darah. Hal ini terutama berkaitan dengan mengelola data pendonor dan kegiatandonor secara keseluruhan. Kesalahan dan ketidakefektifan sering terjadi selama proses manual yangdigunakan untuk mencatat dan mengawasi data pendonor. Studi kasus ini tentang Palang MerahIndonesia (PMI Pamekasan) berfokus pada desain dan pengembangan sistem informasi untuk donordarah. Metode waterfall digunakan untuk mengumpulkan
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ORLIV, Mariana. "IMPLEMENTATION OF THE BALANCED SCORECARD MODEL IN LOCAL SELF-GOVERNMENT AUTHORITIES." Herald of Khmelnytskyi National University. Economic sciences 308, no. 4 (2022): 105–10. http://dx.doi.org/10.31891/2307-5740-2022-308-4-16.

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Relevance of the study is due to the need to implement tools of strategic municipal management in local self-government authorities in order to successfully complete the reform of decentralization. Foreign experience testifies that one such tool is the Balanced Scorecard (BSC) of Kaplan and Norton, which was evolved from a performance management tool for business to a dominant system of strategic management in the public setor. This tool allows use of non-financial indicators, take into account social aspects and environment as well as manage risks under uncertainty. The article argues that th
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Pratama, Ferdian Aditya, Stefani Prima Dias Kristiana, and Christian Moritz Lukito. "The Implementation of SST as the System of Room Reservation for Students’ Organization at Atma Jaya BSD Campus." SISFORMA 8, no. 2 (2022): 44–50. http://dx.doi.org/10.24167/sisforma.v8i2.3434.

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The implementation of SST in any organization activity can create a positive outcome and bring less negative response if the system failed. The bureau of students, alumni, and student career counselling at Atma Jaya has difficulties managing a room booking process for the student’s organization. The current method of room booking is done manually, and it has taken a lot of costs, especially from time, human resources, and the process itself. This research focuses on developing the SST system that can help the bureau manage the room booking process. The system itself will be developed on a web-
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Wikantiyoso, Bimo. "Prediction of Archetype Personality on Competence and Entrepreneurial Success: Phase-By-Phase Analysis." Journal of The Community Development in Asia 7, no. 3 (2024): 391–416. http://dx.doi.org/10.32535/jcda.v7i3.3517.

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This study aims to present a conceptual model and provide empirical evidence regarding entrepreneurial archetype and competence in influencing entrepreneurial success, particularly in Small and Medium Enterprises (SMEs). Previous research has found that individual factors such as personality and competence play a significant role in business success. However, the literature on entrepreneurial personality lacks discussion on the role of archetypes in business success. The archetype approach attempts to explain the basic patterns of personal dynamics in self-resource management and environmental
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Ahmadaniyas Solihen, Masdukil Makruf, and Busro Akramul Umam. "PERANCANGAN SISTEM PENDAFTARAN PEMASANGAN KWH BARU DI PLN ULP PAMEKASAN BERBASIS WEB." Jurnal Informatika Teknologi dan Sains (Jinteks) 5, no. 4 (2023): 573–82. http://dx.doi.org/10.51401/jinteks.v5i4.2783.

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Energi listrik merupakan kebutuhan penting, digunakan dalam berbagai perangkat. Kebutuhan energi listrik terus meningkat, dan pemerintah bertanggung jawab memenuhinya. PT PLN, Badan Usaha Milik Negara, bertugas menyediakan energi listrik. PLN Pamekasan merupakan Unit Layanan Pelanggan di Kabupaten Pamekasan, yang bertujuan menyediakan pasokan listrik stabil dan memadai. PLN ULP Pamekasan juga menyediakan layanan pemasangan KWH baru. Pelanggan harus mengajukan permohonan dan memenuhi persyaratan dokumen yang diperlukan. Proses pendaftaran ini memakan waktu dan biaya yang cukup besar. Oleh karen
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Weerasooriya.W.M.R.B, Ali Khatibi Dr., and Dr.Alwis.A.C.De. "The Impact Of Strategic Planning For Training And Educational Non Government Organizations In Sri Lanka: An Evaluation Using The Balanced Scorecard." International Journal of Management Sciences and Business Research 3, no. 7 (2014): 48–62. https://doi.org/10.5281/zenodo.3456863.

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This purpose of this study is to investigate the impact of strategic planning, based on the balanced scorecard concept, to emphatically investigate the training and educational non-government organizations in Sri Lanka. This study aims at performance effectiveness made using the multiple perspectives of the balanced scorecard (Robert S. Kaplan & David P. Norton, 1992 a). A fifth dimension was added to the balanced scorecard, developed originally by Niven (2008), which is volunteers’ development. Fifty executives were selected from the Sri Lankan training and educational non-governmen
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Ari Maulana and Tri Wahyu Widyaningsih. "SISTEM INFORMASI PENYEWAAN LAPANGAN PADA GELANGGANG OLAH RAGA (STUDI KASUS GELANGGANG OLAH RAGA DI DKI JAKARTA)." Journal of Informatics and Computing 2, no. 2 (2023): 63–72. https://doi.org/10.31884/random.v2i2.29.

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Olahraga merupakan kegiatan fisik yang dilakukan secara teratur untuk menjaga kesehatan dan stamina tubuh. Oleh karena itu pemerintah menyediakan fasilitas bagi masyarakat berupa Gelanggang Olah Raga (GOR). Pengelolaan GOR dikelola oleh pemerintah di masing-masing wilayah, sehingga penanganan terhadap GOR di setiap wilayah berbeda. Penelitian ini merancang sistem pelayanan sewa lapangan bulutangkis dimana sistem sebelumnya masih dilakukan secara manual. Masyarakat yang hendak menyewa harus datang ke tempat lapangan bulutangkis terlebih dahulu untuk melakukan pencarian jadwal dan sewa lapangan
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Dobrowolski, Zbysław, and Tomasz Szejner. "Enhancing Innovation Through Implementation of the Comprehensive Approach to Nurturing the Compliance Culture of the Worldwide Innovation Ecosystem." Journal of Intercultural Management 11, no. 2 (2019): 21–46. http://dx.doi.org/10.2478/joim-2019-0008.

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Abstract Objective: The innovative ecosystems consist of a large number of complementary elements, and their effectiveness depends on how well the elements interact with each other. Corruption erodes public trust, which is necessary to enable the cooperation of entities. The aim of the research is to formulate the comprehensive approach to nurturing the compliance culture of the innovation ecosystem. Methodology: This research study was realized with non-empirical (theoretical) research, which seeks solutions to problems using existing knowledge as its source. Prototyping of a new anti-corrupt
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Ravu, S. Y., and K. M. Parker. "Expatriates And Knowledge Transfer: A Case Study Of A PowerPlant Constructed In Africa." International Business & Economics Research Journal (IBER) 14, no. 2 (2015): 327. http://dx.doi.org/10.19030/iber.v14i2.9115.

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This paper outlines aspects of a broader exploratory study on the management of skills shortages at a leading energy utility in Africa. Specifically, the paper examines the opinions of local and foreign personnel employed on a power plant construction project on the nature of skills shortages experienced at the energy utility, the organizations short-term strategy of dealing with the shortages by employing expatriates and the latters role in knowledge transfer. Various human resources approaches were explored to provide appropriate theoretical structure to the research including intellectual c
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Ballester-Miquel, José Carlos, Pilar Pérez-Ruiz, Javier Hernández-Gadea, and Daniel Palacios-Marqués. "Implementation of the Balanced Scorecard in the Hotel Sector through Transformational Leadership and Empowerment." Multidisciplinary Journal for Education, Social and Technological Sciences 4, no. 1 (2017): 1. http://dx.doi.org/10.4995/muse.2017.6364.

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<p><span lang="EN-GB">One of the current problems of the entrepreneurial world is the successful implementation of the Balanced Scorecard (BSC), which is why it is interesting to study the variables that can influence its application in business. </span><span lang="EN-GB">The main purpose of this paper is to establish a theoretical model through the literature review, that should consider the relationship between the transformational leadership among company staff (Avolio, Bass and Jung, 1999) and the empowerment of the rest of employees (</span><span lang="EN-
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Lassoued, Kaïs. "Balanced scorecard implementation in higher education: An Emirati perspective." Corporate Ownership and Control 15, no. 3-1 (2018): 205–16. http://dx.doi.org/10.22495/cocv15i3c1p5.

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Considering the lack of research focusing on the use of the Balanced Scorecard (BSC) as performance evaluation tool in Emirati higher education institutions, the main purpose of the study is to present a basis for a more general BSC model helping higher education managers in UAE environment for evaluating and managing the performance of their institutions. This paper is based on the case study as a research method. However, the relevance of this case study lies in the use of a joint approach combining SWOT analysis and BSC and generating an integrated strategic management system. The study com
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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.

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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
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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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Brui, Oksana. "Implementation of strategic management based on the balanced scorecard in a university library." Library Management 39, no. 8/9 (2018): 530–40. http://dx.doi.org/10.1108/lm-09-2017-0086.

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Purpose The purpose of this paper is to present a case study of implementing strategic management as a process based on balanced scorecard (BSC) in the university library – G. Denysenko Scientific and Technical Library of the National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” (KPI Library). Design/methodology/approach The author is regarding the features of all the strategic management implementation stages: strategic analysis, formulation of strategic ideas (vision, values and mission), the strategy definition and development, strategy implementation and reali
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Anuforo, Peter U., Hazeline Ayoup, Umar Aliyu Mustapha, and Ahmad Haruna Abubakar. "The Implementation of Balance Scorecard and Its Impact on Performance: Case of Universiti Utara Malaysia." International Journal of Accounting & Finance Review 4, no. 1 (2019): 1–16. http://dx.doi.org/10.46281/ijafr.v4i1.226.

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The intensity of competition among contemporary Higher Education Institution (HEIs) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by adopting a suitable performance management. This study aims to demonstrate how UUM implement and uses the BSC to enhance and improve its strategic plans by addressing the issues facing its strategic management process. This study employed a qualitative case study approach. Data were collected using interview and reviewing the university quarterly and
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Cengiz, Yılmaz. "Standing Against Workplace Discrimination (2); Using Management Accounting Information (Balanced Scorecards)." International Journal of Multidisciplinary Research and Analysis 04, no. 12 (2021): 1944–51. https://doi.org/10.47191/ijmra/v4-i12-25.

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Discrimination in the workplace has been all through history, and it exists today, and there will be in the future. Some people suggest that get used to it and benefit from it. But this study suggests honest and honorable have to stand against Discrimination in the name of humanity, the rule of law, religion, and better management. The study suggests that one of the best ways to stand against Discrimination is to provide and use correct, reliable, and concrete managerial accounting information. Kaplan and Norton (1992) developed balanced scorecards for managerial purposes and performance measu
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Kassar, George. "Is Management by Objectives (MBO) still relevant?" ARPHA Conference Abstracts 7 (July 4, 2024): e129557. https://doi.org/10.3897/aca.7.e129557.

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Performance management is "a continuous process of identifying, measuring and developing performance in organizations by linking each individual's performance and objectives to the organization's overall mission and goals" (Aguinis 2023). One of the most known strategic approaches within HR and PM practices, is the Management by Objectives (MBO), which can lead to better alignment with organizational goals and improved performance metrics (Schmidt et al. 2017, Farndale and Kelliher 2013).This communication, a hybrid of a literature overview and position paper, will examine the potential releva
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Llach, Josep, Llorenç Bagur, Jordi Perramon, and Frederic Marimon. "Creating value through the balanced scorecard: how does it work?" Management Decision 55, no. 10 (2017): 2181–99. http://dx.doi.org/10.1108/md-11-2016-0812.

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Purpose The purpose of this paper is to further research on the Kaplan and Norton (1996) balanced scorecard (BSC) model after having discerned that previous work has so far neglected to explore the interrelationships between the model’s dimensions and the influence contextual factors may have. Design/methodology/approach The data set used to meet this paper’s main objectives was collected using a structured online survey sent to the member companies of the Catalan Association of Accounting and Management (ACCID). Specifically, the surveys were directed to the heads of the finance departments.
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K., Subramoniam, and Harishma Hari. "Measuring the Performance Efficiency of State Bank of India and HDFC Bank using Balanced Score Card." SDMIMD Journal of Management 12, no. 2 (2021): 11. http://dx.doi.org/10.18311/sdmimd/2021/26371.

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<p>The research article presents performance analysis of the State Bank of India Ltd and the HDFC Bank Ltd using Balanced Score Card (BSC) developed by Robert Kaplan and David Norton. It attempts an analysis to develop a deep understanding of the concept of BSC as a tool for strategy mapping and measurement of performance of a public sector bank and a private sector bank as mentioned elsewhere. BSC is a performance evaluation system not only based upon financial parameters, but also on non-financial aspects like customer indicators, internal business processes and employee learning and g
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K., Subramoniam, and Harishma Hari. "Measuring the Performance Efficiency of State Bank of India and HDFC Bank using Balanced Score Card." SDMIMD Journal of Management 12, no. 2 (2021): 11. http://dx.doi.org/10.18311/sdmimd/2021/26371.

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<p>The research article presents performance analysis of the State Bank of India Ltd and the HDFC Bank Ltd using Balanced Score Card (BSC) developed by Robert Kaplan and David Norton. It attempts an analysis to develop a deep understanding of the concept of BSC as a tool for strategy mapping and measurement of performance of a public sector bank and a private sector bank as mentioned elsewhere. BSC is a performance evaluation system not only based upon financial parameters, but also on non-financial aspects like customer indicators, internal business processes and employee learning and g
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Currall, James, Claire Johnson, and Peter McKinney. "The world is all grown digital.... How shall a man persuade management what to do in such times?" International Journal of Digital Curation 2, no. 1 (2008): 12–28. http://dx.doi.org/10.2218/ijdc.v2i1.11.

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Understanding and communicating the cost and value of digital curation activities has now been recognised by a number of projects and initiatives as a very important factor in ensuring the long-term survival of digital assets. A number of projects have developed costing models for digital preservation but there remains a major problem with information assets (digital or otherwise) in that their value is difficult to express in terms that are readily understood by all the stakeholders, especially those who might fund their preservation. This paper introduces a range of issues concerning informa
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Jugo, Rhodora R., and Kenneth L. Armas. "Developing a Balanced Scorecard Framework for Enhancing Governance and Performance in a State University in the Philippines." International Review of Management and Marketing 15, no. 4 (2025): 76–85. https://doi.org/10.32479/irmm.18422.

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This study seeks to create an evaluation of the balanced scorecard (BSC) for promoting good governance and state university performance in the Philippines. The Nueva Ecija University of Science and Technology (NEUST) is used as a case study. The Balanced Scorecard, commenced by Kaplan and Norton (1992), provided a complete method of performance measurement that includes four essential perspectives: Financial, Customer (students, faculty, alumni), Internal Procedures and Education and Growth. The research brings up the issue of designing a uniquely-tailored performance management system that wo
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Nur Achmad, Farid Yusuf. "STRATEGY MAPS PENYELENGGARAAN E-GOVENRMENT PADA BADAN PELAYANAN PERIZINAN DAN PENANAMAN MODAL KOTA BAUBAU." Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton 2, no. 2 (2016): 9–19. http://dx.doi.org/10.35326/pencerah.v2i2.191.

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pemetaan strategi organisasi pada BP3M Kota Baubau, dengan menggunakan pemodelan Strategy Maps oleh Kaplan dan Norton. Alat analisis Swoot digunakan, untuk mengetahui faktor-faktor internal dan eksternal yang mempengaruhi penerapan teknologi informasi penyelenggaraan e-Gvernment. Hasil penelitian menunjukkan bahwa penyelenggaraan strategi BP3M, yaitu (1) Partisipasi pengguna, peningkatan transparansi informasi, kemudahan layanan; (2) Sharing informasi antar SKPD, penyederhanaan prosedur birokrasi. Elemen proses internal diketahui ada d
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Chiu, Chung‐Ching, Chih‐Hung Tsai, and Yi‐Chan Chung. "Using Balanced Scorecard to Explore Learning Performance of Enterprise Organization." Asian Journal on Quality 8, no. 1 (2007): 40–75. http://dx.doi.org/10.1108/15982688200700004.

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In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company’s mechanization and philosophy of management and been in efficiency. But being comply with “New Economic age,” a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm str
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Hanif, Hanif. "BEYOND BALANCED SCORECARD." Jurnal Manajemen 11, no. 1 (2021): 1–10. http://dx.doi.org/10.46806/jm.v11i1.806.

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This study aims to explore the meaning of comprehensive performance measurement from the perspective of the individual manager of the Health Service Organization X in Jakarta. The research method uses transcendental phenomenology. Researchers visited to the field, to understand the research site, discuss, and conduct interviews. The results of the discussions and interviews were analyzed according to transcendental phenomenology research procedures, namely noema, finding the most surface meaning, then noesis, the deeper meaning part, then doing ephoce (bracketing), intentional analysis, and ei
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Rosero Pulido, Isabel Cristina, and Dora Rivera Vargas. "Modelo de medición para la gestión integral según el BSC en el Ministerio de Transporte de Colombia." SIGNOS - Investigación en sistemas de gestión 7, no. 2 (2017): 83. http://dx.doi.org/10.15332/s2145-1389.2015.0002.06.

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<p>Este artículo aborda el desarrollo de un modelo de medición con base en la adaptación del Balanced ScoreCard o Cuadro de Mando Integral (Kaplan y Norton 1996) para el Ministerio de Transporte, con el propósito de articular la información de sus sistemas de gestión y como herramienta útil para su direccionamiento estratégico; la investigación se desarrolló en dos fases, enmarcando en la primera el diseño metodológico y tres de los cinco momentos de la investigación: planificación, trabajo de campo y análisis de la información recolectada; y en la segunda, el cuarto y quinto momento, co
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Encomenderos-Dávalos, Danny, Carlos Melgar-Neyra, Víctor Pretell-Paredes, and Segundo Rodriguez-Mendoza. "Modelo de planeamiento integral para la articulación del plan estratégico, plan operativo y presupuesto anual en una cooperativa cafetalera." Revista Amazónica de Ciencias Económicas 1, no. 1 (2022): e286. http://dx.doi.org/10.51252/race.v1i1.286.

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El presente trabajo tuvo por objetivo desarrollar un modelo de planeamiento integral para la articulación al plan estratégico, el plan operativo y el presupuesto anual de la Cooperativa Agraria Cafetalera ORO VERDE de la provincia de Lamas, Perú. Para esto, se utilizó un diseño no experimental descriptivo transaccional para la univariable de estudio. El resultado obtenido implicó el desarrollo de las herramientas a utilizar en cada fase del modelo sobre la base de la experiencia aplicada por el modelo “Líderplan” en la COOPAC PetroPerú, y de autores reconocidos. De esta manera se concluyó que
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Moiso, Enrico, Emanuela Ferraro, Luc Cabel, et al. "Abstract GS3-09: Multimodal integration of real world clinical and genomic data for the prediction of CDK4/6 inhibitors outcomes in patients with HR+/HER2- metastatic breast cancer." Clinical Cancer Research 31, no. 12_Supplement (2025): GS3–09—GS3–09. https://doi.org/10.1158/1557-3265.sabcs24-gs3-09.

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Abstract Introduction: Addition of CDK4/6 inhibitors (CDK4/6i) to endocrine therapy (ET) have led to marked improvement of outcomes in patients (pts) with HR+/HER2− metastatic breast cancer (MBC). However, the responses vary significantly with a subset of patients experiencing early therapeutic resistance. In view of many potential alternative therapeutic approaches for these patients, we sought to develop machine learning (ML) models based on clinical and genomic characteristics at the time of metastatic recurrence, to predict outcomes on 1st line CDK4/6i+ET in pts with HR+/HER2- MBC. Methods
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Chumsri, Saranya, Tracy R. Shachner, Zhuo Li, et al. "Abstract 5627: Functional tertiary lymphoid structure (TLS) and outcome in HER2-positive (HER2+) breast cancer in NCCTG N9831 (Alliance)." Cancer Research 82, no. 12_Supplement (2022): 5627. http://dx.doi.org/10.1158/1538-7445.am2022-5627.

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Abstract Background: Previous studies showed conflicting results regarding association between stromal tumor infiltrating lymphocytes (sTIL) and outcome in HER2+ breast cancer. While sTIL were not associated with outcome in patients (pts) treated with trastuzumab in N9831, immune functions genes are linked to outcome in these pts. TLS is an organized form of ectopic lymphoid aggregates (LA) with secondary lymphoid organ structure. Several studies showed that TLS associates with improved outcome in multiple cancers. However, distinguishing TLS and simple LA is challenging, particularly when ger
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Pastrana, Ronald, and Alicia Manabat. "An Outcomes-Based Education (Obe) Approach & Typology-Based Quality Assurance (Qa) System: A Proposed Framework And Transition Strategy For Philippine Higher Education Institution’s (HEI) Shift Towards International Standards." Balkan Region Conference on Engineering and Business Education 1, no. 1 (2014): 639–44. http://dx.doi.org/10.2478/cplbu-2014-0115.

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AbstractThis study is part of a bigger study supporting the Philippine Government’s Medium-Term Plan to institute major reforms in its educational system. The main research question of this study is how can Philippine Higher Education Institutions (HEIs) shift towards an Outcomes-Based Education (OBE) approach and typology-based Quality Assurance (QA) System that would meet international standards? Specifically, the study aimed to: 1) craft a Ten-year transition strategy (AY 2012-2022) for Philippine HEIs to become compliant to international accords 2) design a framework for an Outcomes-based
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Sifuentes Díaz, Yenny Milagritos, and Cesar Alfredo Larios Franco. "Modelo de gestión del conocimiento para medir el capital intelectual." Dataismo 1, no. 10 (2021): 1–17. http://dx.doi.org/10.53673/data.v1i10.52.

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El propósito del presente trabajo de investigación es elaborar un modelo de gestión del conocimiento para medir el Capital Intelectual en la empresa hotelera Golden Green. Para lo cual se plantea un modelo de medición de Capital Intelectual basado en cuatro etapas. En La primera etapa, se determina el análisis CATDWE donde se identifican los principales elementos para que la implementación del modelo sea viable. Luego, en la segunda etapa, se analiza la situación de una manera estructurada según la organización en particular. En la tercera etapa, se determina que el Capital Intelectual está co
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Chumsri, Saranya, Tracy Shachner, Zhuo Li, et al. "Abstract PO4-25-04: MHC Class I and II Expression, Functional Tertiary Lymphoid Structure (TLS), and Outcomes in Early-Stage HER2-Positive (HER2+) Breast Cancer in NCCTG N9831 (Alliance)." Cancer Research 84, no. 9_Supplement (2024): PO4–25–04—PO4–25–04. http://dx.doi.org/10.1158/1538-7445.sabcs23-po4-25-04.

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Abstract Background: Tertiary lymphoid structure (TLS) is an organized form of ectopic lymphoid aggregates (LA) with secondary lymphoid organ structure. Several studies showed that the presence of TLS associates with improved outcomes in multiple cancers when treated with immune checkpoint inhibitors. However, data is currently limited regarding TLS and outcomes in HER2+ breast cancer patients (pts) treated with adjuvant trastuzumab. Furthermore, distinguishing TLS and simple LA is challenging in standard hematoxylin and eosin (H&E) staining, particularly when the germinal center is absent
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Cepeda, Pablo César Ledesma, Diana Mile Muriel Wilches, and Vivian Jiménez Hernández. "Modelo de generación de valor en las microempresas de la comuna 1 de la ciudad de Santiago de Cali, Colombia." Revista Científica Hermes-Fipen 32 (October 1, 2022): 271–91. http://dx.doi.org/10.21710/rch.v32i.665.

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El presente artículo de investigación se realizó con el fin de desarrollar un modelo estratégico basado en la metodología del Balance Scorecard de Kaplan y Norton, donde se les facilita a los microempresarios la planeación y gestión de sus procesos para la obtención de una ventaja competitiva que permita mejorar su situación, dando aumento a sus utilidades y al sostenimiento en el mercado. El modelo cuenta con diferentes estrategias que dan cumplimiento a cinco objetivos considerados en un mapa estratégico, fundamentado en cuatro perspectivas. Este estudio descriptivo, no experimental, se llev
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Hanif, Hanif. "MAKNA AKUNTANSI PERTANGGUNGJAWABAN YANG MELAMPAUI." Jurnal Akuntansi 10, no. 1 (2021): 21–27. http://dx.doi.org/10.46806/ja.v10i1.796.

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The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held r
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Moreira, Edmar Souza, Wagner de Paulo Santiago, and Igor Veloso Colares Batista. "Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil." ForScience 7, no. 2 (2019). http://dx.doi.org/10.29069/forscience.2019v7n2.e642.

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Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estud
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Sherman, W. Richard. "In Search Of An Integrative Theme For The Undergraduate Business Curriculum." Journal of College Teaching & Learning (TLC) 4, no. 12 (2007). http://dx.doi.org/10.19030/tlc.v4i12.1513.

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The Business Core is typically a set of courses in the curriculum of many business schools which provides the student with a breadth of knowledge across all business disciplines. The purpose of this paper is to introduce a curricular model based upon the balanced scorecard (BSC) developed by Kaplan & Norton (1996). With its multi-dimensional approach that encompasses all business disciplines, the BSC framework provides a natural vehicle for integration. Moreover, with the flexibility in the choice of Key Performance Indicators (KPIs) and the potential for adding other perspectives, the BSC
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SALIM, G. PURUSHOTHAMAN, and TAPASH RANJAN SAHA Dr. "DEVELOPMENT AND TESTING OF A FRAMEWORK FOR INTEGRATING STRATEGIC PLANNING WITH RISK MANAGEMENT IN INDIAN MANUFACTURING INDUSTRY." 17, no. 06 (2022): 1119–41. https://doi.org/10.5281/zenodo.6731108.

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<strong>Abstract</strong> With a nominal GDP at current prices of US$ 3.12 Trillion, India has emerged as the fastest growing major economy in the world, and is poised to become one of the global top three economic powers in another decade. Sustenance and growth of its Manufacturing Sector is vital for this development trajectory. Effective and efficient Strategic planning is the key to engender competitive edge and enhanced bottom line for any organisation. The Kaplan-Norton strategic planning framework (David P Norton &amp; Robert S Kaplan, 2008) links strategy with operations which can be a
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محمد, صفاء تايه. "وبطاقة الاداء المتوازن دراسة تحليلية في معمل الالبسة الرجالية في محافظة النجف الاشرف stewart العلاقة بين راس المال الفكري وفق نموذج". Journal of Kufa Studies Center 1, № 28 (2013). http://dx.doi.org/10.36322/jksc.v1i28.5132.

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يعد رأس المال الفكري من الموجودات الفكرية الغير ملموسة لإيجاد القيمة , ويصنف وفقاً لنموذج ( توماس ستيوارت (T.Stewart الى ثلاثة مكونات رئيسة هي رأس المال البشري, رأس المال الهيكلي ورأس المال ألزبائني وفي عام 1997قدم Kaplan &amp; Norton مدخل لنموذج يقترب من مفهوم رأس المال الفكري لغرض قياسه والذي أطلق عليه نظام بطاقة الأداء المتوازن , فهو نظام متعدد الأبعاد لقياس الأداء في المنظمات , يهدف البحث الحالي إلى التعرف على العلاقة واثر رأس المال الفكري في بطاقة الأداء المتوازن ولغرض تحقيق هذه الأهداف تم استخدام استبانه تتكون من عدد من الفقرات , وابرز النتائج التي تم التوصل إليها إن هناك علاقات طردية وم
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Terzi Coban, Duygu, and Osman Uslu. "Institutional Performance Evaluation at TUIK: A Model Proposal Based on Balanced Scorecard." Administration & Society, April 3, 2025. https://doi.org/10.1177/00953997251328919.

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This article argues that the balanced scorecard model developed by Kaplan and Norton can be adapted and applied to the TUIK (Turkish Statistical Institute). The central proposition is that the model can be effectively tailored to fit TUIK’s specific organizational needs, aligning the dimensions and performance indicators with its vision, mission, and operational objectives. The study proposes that the number and nomenclature of these dimensions can vary depending on the functions and goals of each organizational unit within TUIK. By extending the foundational principles of the model, this rese
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