A survey of the UK "Times" Top 500 companies and five in-depth case studies are used to investigate the growth in use of "soft" employee-related measures, and the paths of companies striving for "best practice" in this arena. The use of such data in the Business Excellence Model and the Balanced...

In this paper, a comprehensive framework for actively managing performance measurement systems is suggested. In a first step, we argue that balanced and focused systems of performance measurement complement each other in controlling the business. We derive specific development recommendations...

Notwithstanding a growing interest in performance management systems for universities, little is known about their application to academic departments, public institutions dedicated to research. The purpose of the paper is the exploration of a specific performance measurement model - the...

Business's impacts on the natural environment have become an increasingly topical issue, with significant implications for commercial success. Companies are developing methods of performance measurement in this area to support both their internal management and, for some companies, voluntary...

This paper presents the findings of an empirical study that was designed to investigate the usage and requirements of business performance measurement in organisations operating in today's digital age. Furthermore, the study was designed to discover whether there are any significant differences...

The ability of a company to deal with uncertainty and turbulence is an issue which has attracted increasing attention in recent years, due to the negative effects of the financial crisis. In this context, the paper has the aim of exploring whether the consideration of risk in a budgeting process...

We suggest a decision support approach, Balanced Benchmarking that combines Balanced Scorecard (BSC) and Interactive Benchmarking. A successful BSC implementation requires a theoretical and operational sound foundation for the key measures. This foundation may be constructed using Interactive...

Our paper presents the findings from a study examining the effectiveness of strategic planning relative to the definition of focus. We describe a process for enabling the corporate strategy agenda to be reduced to a critical few challenges and opportunities, even in complex environments, and we...

This paper analyses the penetration and effect of some of the emerging holistic reporting systems. The analysis is carried out on self-assessment survey data from The Danish Excellence Index collected in 1998, 1999 and 2000. The overall results show that approximately 40% of all Danish companies...

The balanced scorecard (BSC) is an integrated performance measurement system. A review has been done to determine the significant research work done using BSC in business and not-for profit sectors. Although several advanced computing techniques such as AHP, fuzzy logic have been used to measure...