This paper examines how strategic performance measurement systems (SPMS) influence organizational performance through the shaping of the strategic agendas and strategic decision arrays that result from the processes of (re)formulation of intended strategies. Using a combination of archival and...

The author proposes theoretical and methodological aspects of the applied strategic analysis (ASA) as a new instrument of the balanced scorecard (BSC) comprehensive study of the organization economic activity. The ASA concept has resulted from the further development of the BSC concept which...

Robert Kaplan and David Norton (1992) present the Balanced Scorecard (BSC) is widely used method to improve on an organizations performance both financial and non financial way. Balanced scorecard as one of the powerful model for strategic evaluation in all aspect of the organization, like...

Measuring performance has increasingly become a focus in hospitality industry. One of the most important approaches to measure performance is the balanced scorecard, which summarizes a critical set of indicators that measures and evaluate the performance of the organization. The researchers used...

This paper uses an experiment to examine whether involvement in scorecard implementation can mitigate the effects of motivated reasoning that occur when the scorecard is framed as a causal chain rather than merely as a balanced set of measures. Psychological research on motivated reasoning...

In a growing competitive business environment, many organizations have taken by adoption the strategic planning approach to an effort for business excellence. Implementation of proper strategies plays a vital role for organizations' success. Balanced scorecard is a suitable tool for designing...

This assessment provides an opportunity to the performance of Kellogg Company. Students are asked to assess productivity and efficiency of the company and construct a balanced scorecard for the company. This assessment is suitable for use in both undergraduate and graduate courses in accounting...