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Towards the third generation of performance measurement

Neely, Andy; Marr, Bernard; Roos, Göran; Pike, Stephen; … - In: Controlling : Zeitschrift für erfolgsorientierte … 15 (2003) 3/4, pp. 129-135

Persistent link: https://www.econbiz.de/10001758972

The influence of sufficiency economy philosophy practice on SMEs’ performance in Thailand

Muttanachai Suttipun; Arwae, Afsa - In: Entrepreneurial business and economics review : EBER 8 (2020) 2, pp. 179-198

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

Persistent link: https://www.econbiz.de/10012517203

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/10014503313

Effect of Balanced Scorecard on Firm Value : The Case of Quoted Manufacturing Companies in Nigeria

Okoye, Emmanuel Ikechukwu - 2017

The main objective of this study is to investigate the effect of Balanced Scorecard (BSC) on firm value as evidenced from quoted manufacturing companies in Nigeria. The study is based on secondary data as the main source of data collection. Thus, data were obtained from annual reports of...

Persistent link: https://www.econbiz.de/10012947621

The Balanced Scorecard of Thailand Listed Companies and Performance Implications

Yongvanich, Kittiya - 2009

This study proposes a framework for classifying BSC into three different usage types and this is used to examine BSC usage among the Stock Exchange of Thailand (SET) listed companies, perceived benefits gained, and effects on financial performance. So far, there is little published evidence on...

Persistent link: https://www.econbiz.de/10012718675

Balanced Scorecard Practices Amongst Thai Companies : Performance Effects

Guthrie, James - 2011

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

Persistent link: https://www.econbiz.de/10013131363

Nexus between intellectual capital and financial performance : an investigation of Chinese manufacturing industry

Xu, Jian; Liu, Feng - In: Journal of business economics and management 22 (2021) 1, pp. 217-235

How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufacturing listed companies in the Chinese context. Financial...

Persistent link: https://www.econbiz.de/10012505649

Key financial and nonfinancial measures for performance evaluation of foreign subsidiaries

Mashovic, Azemina - In: Journal of contemporary economic and business issues 5 (2018) 2, pp. 63-74

Foreign subsidiaries, as organization units of a multinational company, are profoundly involved in the value creation process for and within the company. The performance evaluation of foreign subsidiaries is a crucial issue for globally-active companies not only in regard to value creation for...

Persistent link: https://www.econbiz.de/10011936909

Intellectual capital as a performance factor of communication and information start-ups in Portugal

Ferreira, António José Mendes; Pereira, Paulo Jorge … - In: International journal of learning and intellectual capital 20 (2023) 4, pp. 448-465

Persistent link: https://www.econbiz.de/10014319243

Measuring performance : conceptual framework questions

Wagner, Jaroslav - In: European financial and accounting journal : EFAJ 3 (2008) 3, pp. 23-43

the performance measurement conceptual framework. The paper is based on literature study followed by analysis and … generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it … measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns …

Persistent link: https://www.econbiz.de/10011459300