This study seeks to assess the effect of Balanced Scorecard (BSC) on firm value based on evidence from quoted manufacturing companies in Nigeria. Secondary data constitute the main source of data collection. These data were obtained from annual reports of companies quoted on the Nigerian Stock...

Prior to the introduction of the balanced scorecard (BSC), academics and professionals have criticized the practice of traditional measures, such as profits, ex-post costs, and return on investment as unsatisfactory for decision making in an organizational environment. Also, Martello, Watson,...

This paper examines premises of sustainability and the Triple Bottom Line as they apply to corporate-level businesses and contrasts their applications for SMEs. A description of types and classifications of SMEs in a range of countries establishes their scope and contrasts their potential impact...

This article intends to answer the question as how through combination of BSC and Fuzzy Analytic Network Process (ANP) organization’s relative performance can be assessed based on its outlook and strategies, so as both the interaction between criteria and indicators and the balance between...

Twenty years have elapsed since Balanced Scorecard was invented by Kaplan and Nolan in 1992. It has evolved overtime and can be applied to both private and public sector. Much as it has been studied by numerous scholars and researchers, its application in practice appears to be too low....

In today's cutthroat competitive environment, we need a tool, which incorporates the "Scalable Strategic perspective" or in other words "quantification of being" of an organization. Today we have convergence of a number of forces that have changed our business environment. These would include:...

Businesses need a differentiating strategy with an effective value proposition, accompanied by a Balanced Scorecard. The objective of the study was to propose a procedure for the validation of cause-effect relationships and the calculation of the synthetic indicator of the Balanced Scorecard. It...

AbstractThe purpose of this article is to establish a framework with its related measures for then development of a balanced scorecard (BSC ) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key element s: learning an d growth,...

This study is a rational summary of the accumulations in the field of measuring performance indicators, which is appropriately made and shows in practice how one organization can achieve real value as a result of management of intangible assets, combining with organizational strategy. The...