This study investigates how Environmental, Social, and Governance (ESG) principles can be effectively integrated into the Balanced Scorecard (BSc) framework within local government organizations (LGOs) to enhance strategic planning and sustainability performance. Addressing a gap in the...

The circular economy represents an effective way to address limited resources and mitigate the impact of human activity on the planet. To summarize the possible effect of circular economy implementation on business performance and its possible measurement, a systematic literature review on a...

"Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in...

Robert Kaplan and David Norton emphasize that the four perspectives of their standard balanced scorecard (BSC) need to be adapted to the organizational context. Yet, we lack a coherent body of knowledge on these adaptations. 20 years after the implementation of the BSC, a literature review is...