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...

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...

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...

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...

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...

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...

The credit scoring industry has a long tradition of using statistical models for loan default probability prediction. Since this time methodology has strongly evolved, and most of the current research is dedicated to modern machine learning algorithms which contrasts with common practice in the...

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...

In today's economic conditions, it has become mandatory for organizations to use performance measurement methods due to increasing competition conditions. The study investigates the effect of the Balanced Scorecard, one of the performance measurement systems, on employee well-being (EWB) in...

This paper analyzes the EU’s efforts in designing a social taxonomy for sustainable investments. Examining the draft Social Taxonomy proposed by the Platform for Sustainable Finance in early 2022, we challenge the decision to follow the methodology provided by the EU’s environmental taxonomy...

The success of the organization is based on the quality of human resources, their competencies, motivation, loyalty, and their business results. The basic aim of this research is to determine whether and to what extent human resources competency management influences the business success of...

Individuals often select which university they will attend based on the institution's reputation. They do so to signal to employers their abilities, which may affect their hireability and wages. We study these signaling effects by exploiting a change in Ecuador's governmental university ranking...

This study investigates the ability of the Balanced Scorecard (BSC) to explain stock performance; The BSC has a multi-dimensional approach to performance measurement. According to (Kaplan & Norton, 1992); the traditional balanced scorecard was broken down into four dimensions: financial,...

Artificial Intelligence (AI) has revolutionized the way organizations face decision-making issues. One of these crucial elements is the implementation of organizational changes. There has been a wide-spread adoption of AI techniques in the private sector, whereas in the public sector their use...

This paper aims to develop a proposal for implementing the Balanced Scorecard (BSC) in a large Portuguese company that operates in the textile sector, intending to promote its subsequent implementation. Through a qualitative research approach, a case study was carried out, using interviews,...

Recognizing the state of the universities and disrupting their functions by performance evaluation helps them adopt more appropriate educational, research and institutional policies to conduct a university system. In this paper, the importance of the services provided and the activities of the...

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

The aim of the study in this paper is to show how the performance of banks can be evaluated by ranking them based on Balanced Scorecard (BSC) and Multicriteria Decision Making (MCDM) methods. Nowadays, assessing the performance of companies is a vital work for finding their weaknesses and...

Purpose: Performance measurement systems (PMS) are multidimensional, indicator-based systems that form the basis for performance evaluation and management. In management research and in corporate practice, the Balanced Scorecard (BSC) is the most established PMS. In principle, the BSC can also...