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On the Use of Nonfinancial Performance Measures in Management Compensation

Sliwka, Dirk - 2001

It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic activities and (ii) something can be done about this by introducing nonfinancial performance measures as for instance with a balanced scorecard. We give an explanation for both...

Persistent link: https://www.econbiz.de/10010317664

Using fuzzy TOPSIS and balanced scorecard for Kaizen evaluation

El Dardery, Ola I. S.; Gomaa, Ismail; Rayan, Adel R. M.; … - In: Business Systems Research (BSR) 14 (2023) 1, pp. 112-130

contributes to the literature by proposing a kaizen measurement system that will pair each benefit of using kaizen with BSC …

Persistent link: https://www.econbiz.de/10015408697

Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard

Körnert, Jan; Wolf, Cornelia - 2006

Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...

Persistent link: https://www.econbiz.de/10010300292

The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study

Aureli, Selena; Cardoni, Andrea; Del Baldo, Mara; … - In: Journal of Accounting and Management Information … 17 (2018) 2, pp. 191-214

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME's collaborative development. Thus, the paper analyses a successful case study...

Persistent link: https://www.econbiz.de/10015196024

Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels

Held, Bärbel - 2009

Die traditionelle Budgetsteuerung ist überholt und verursacht mehr Schaden als Nutzen. Die klassische Budgetsteuerung ist zu zeitaufwändig, zu unflexibel, zu bürokratisch und verhindert heute die Nutzung des vollen Potentials eines Unternehmens. [Daum, H./2006]. Trotz dieser These findet man...

Persistent link: https://www.econbiz.de/10010308344

Disclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach

Ngole, Shaban; Mabonesho, Ernest - In: Cogent Business & Management 10 (2023) 2, pp. 1-19

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

Persistent link: https://www.econbiz.de/10014527481

Stakeholder scorecard versus balanced scorecard

Wolf, Cornelia; Körnert, Jan - 2004

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...

Persistent link: https://www.econbiz.de/10010300288

Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations

Quesado, Patrícia Rodrigues; Aibar-Guzmán, Beatriz; … - In: European Journal of Management and Business Economics … 25 (2016) 2, pp. 47-55

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

Persistent link: https://www.econbiz.de/10011946110

Intangible Assets – Insights from A Literature Review

Nichita, Elena-Mirela - In: Journal of Accounting and Management Information … 18 (2019) 2, pp. 224-261

Research Question: How do researchers address the definition, measurement, recognition and potential of intangible … measurement, debates on recognition and disclosure and potential of new intangibles to be reported. Findings: Conclusion of paper … confirms that researches on intangibles have not arrived at a universally accepted framework for definition, measurement …

Persistent link: https://www.econbiz.de/10015195892

The Degradation of Distorted Performance Measures

Sloof, Randolph; van Praag, Mirjam - 2008

Baker (2002) has demonstrated theoretically that the quality of performance measures used in compensation contracts hinges on two characteristics: noise and distortion. These criteria, though, will only be useful in practice as long as the noise and distortion of a performance measure can be...

Persistent link: https://www.econbiz.de/10010325988