This article presents a survey on the critics to the Balanced Scorecard (BSC) implementation in private organizations and the opinion of Brazilian executives from three different enterprises about these critics. As for Kaplan and Norton (1997) proposal, some outlines were not followed by the...

Focuses on the performance planningvalue chain (PPVC). The PPVC is the latestthinking in the field of PerformanceMeasurement developed by the Centre forBusiness Performance, Cranfield School ofManagement. It provides a systemicprocess for using data to enhance decisionmaking,bringing together a...

Purpose - The purpose of this paper is to analyse some dynamic consequences of the theoretical foundations of the balanced scorecard (BSC) with the aid of a simulation approach based on part of a real BSC. Design/methodology/approach - The model includes five perspectives and a number of...

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...

The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard. The methodology uses and validates the implicit systemic hypothesis in the balanced scorecard model, together with a qualitative and...

This e-book contributes to the recent debates on performance measurement in several ways: the key characteristics of a Business Performance Measurement (BPM) system; the contextual factors impacting on the implementation and use of performance measurement in small and medium sized enterprises...