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...

Purpose: Nowadays, the healthcare sector is shifting towards a new management model more oriented to patients. This transformation necessitates the promotion of better coordination among various healthcare services. Consequently, this entails a revision of their Balanced Scorecard framework to...

Purpose - The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts....

This study is based on the four perspectives (customer, financial, internal process and learning and growth) of the balanced scorecard (BSC) and the Delphi technique to examine the impacts of fintech company growth on bank performance in the digital age. It aims to provide a comprehensive...

This study examines how performance measurement frameworks, including the Balanced Scorecard (BSC), Key Performance Indicators (KPIs), Strategic Performance Management (SPM), Monitoring and Evaluation (M&E), and the European Public Sector Award (EPSA), have been discussed and applied in public...

With growing competition in today's business environments, organizations rely on Performance Measurement Systems (PMSs) to address challenges, assess progress, and enhance performance. While PMSs have been extensively researched, their impact on organizational performance remains a topic of...

Recently, several research practitioners were recommended that artificial intelligence (AI), knowledge management practices (KMP) and balanced scorecard (BSC) should be taken into consideration collectively to more accurately predicts the consequences that they can have in terms of...

Objective Managers recognise the ability of the Balanced Scorecard (BSC) to leverage strategic focus and organisational performance. In addition, the BSC is capable of addressing strategic focuses, aligning and monitoring strategic goals. Considering the strategic focus and organisational...

In today's corporate world, where accountability extends beyond mere economic output to embrace social, environmental, and cultural contributions, it is imperative to reevaluate traditional performance measurement systems. This research emphasizes the critical need to embed human and social...

Health care systems are at the frontline of delivering critical care during emergencies, mitigating illnesses and deaths. Yet many countries struggle to meet even routine demands for health care. Climate change, disasters, pandemics, and demographic changes are bound to increase pressures on...

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...

Over the years, industrial safety management in Peru's metallurgical mining sector has become a business problem with no acceptable solution. Annual statistics reveal an average of 60-70fatal accidents in companies in this sector. This paper proposes using the Systemic Methodology to Develop and...

Nowadays, the corporate governance quality (CGQ) of a company has become increasingly important as it is the benchmark for the investment decision-making process. However, there are not many studies of CGQ in the Vietnamese public sector. In this regard, this study adopted and adapted the...

The development of ports for the sake of tourism is one of the key strategies in developing and strengthening a solid foundation in the tourism industry. The integration of a supply chain into port management for the purposes of tourism that is sustainable balanced can be used as a model for...

A number of studies in the digitalization-organizational performance literature have evaluated airline performance from the traditional performance theory; yet, fewer studies have evaluated the role of digitalization to optimize organizational bottom line performance. In view of the importance...

The article is generally theoretical in nature and is devoted to the consideration of the possibility of using the applied strategic analysis of personnel training and development developed by its author, based on the balanced scorecard component of the same name, in the process of studying the...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Recent years have seen constant pressure for more efficient management in the educational sector, and some studies have addressed the application of the Balanced Scorecard (BSC) in this sector. Analysis of this literature shows that theoretical developments in this research area are scarce, so...

Banks give great attention to identifying the risks of adopting FinTech and the extent of its negative impact on their business. This study aims to explore the relationship between the risks of adopting FinTech in banks and their impact on performance, where the balanced scorecard was used to...

This paper presents the authors' methodology of a risk-oriented approach to assessing the performance of territorial bodies of the Federal Treasury of the Russian Federation. The proposed methodology consists in the application of adjustment coefficients, which account for the quality of the...

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

In this paper the virus theory is applied to gain insight into the intra-organizational diffusion and evolution of the Balanced Scorecard. The study draws on longitudinal data about the use of the Balanced Scorecard in a Norwegian bank, by interviews with managers and rich internal documents....

Background: Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature. Objectives: This paper aims to propose a kaizen measuring system by integrating a Balanced Scorecard (BSC) and...

This paper provides a deeper knowledge in the introduction of the Triple Bottom Line (TBL) concept into the Sustainable Balanced Scorecard (SBSC) of the Port Authority of Cartagena, under exploratory research. Several semi-structured personal interviews took place at top level, from September...