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...

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...

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 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...

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...

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...

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...

With the changing conditions of business conduct, Industry 4.0 means a rapid development of new technologies, increased intensity of competition and evolving globalization, thus presenting enterprises with new challenges. There is a need to transform business models into open models that make...

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...

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....

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...

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...

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...

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...

Introduction to the book -- The process of management accounting change -- Performance Measurement systems implementation literature review -- Intersecting change management theories with the PMS implementation literature -- Implementing performance measurement systems: A management accounting...

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias...

Organizational strategic programs are continuously evolving and gaining the attention of policy makers in order to construct organizations' ecological and socioeconomic systems. The purpose of this study is to examine the relationship between the balanced scorecard (BSC) and sustainable...

Background: Today, performance management in the humanitarian sector comprises a multitude of different initiatives and approaches that seek to improve efficiency of project management, foster cooperation, or establish accountability through standards, tools, frameworks and participative...