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 aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn...

Many researchers have highlighted the importance of strategy maps for improving organizational performance and providing an entire organization with a cognitive representation of its strategic objectives. However, arguing that strategy maps do not assign weight to each perspective, other...

The performance measurement of a great variety of enterprises is a highly complicated issue, especially taking into account that performance has a great many aspects and many variables which may, at times, be highly inconsistent with each other. The use of analytics and advanced machine learning...

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Background: Starting from the limitations of different single-method approaches to measuring the organizational efficiency, the paper is focused on covering both the financial and non-financial factors of this concept by combining two methods, namely the Balanced Scorecard (BSC) and Data...

This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the...

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...

The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard. The methodology uses and validates the implicit systemic hypothesis in the balanced scorecard model, together with a qualitative and...

Foreign subsidiaries, as organization units of a multinational company, are profoundly involved in the value creation process for and within the company. The performance evaluation of foreign subsidiaries is a crucial issue for globally-active companies not only in regard to value creation for...

This report aims to provide insights into how health services are delivered at the grassroots level to support the expansion of access to quality health services in Vietnam with a focus on primary health care (PHC). It intends to identify any challenges in this area and emphasize the importance...

This study explores the interdependence of corporate social responsibility (CSR) and corporate performance using a sample of companies from the media industry in the Republic of Croatia. Our primary aim was to empirically test hypothesized positive relationship between CSR and corporate...

A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: theBalanced Scorecard, Tableau debord, Skandia Navigator,...

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 present work investigates Customer Relationship Management (CRM) implementation and performance during the fiscal crisis in Greece based on an appropriate questionnaire. All acquired responses using the questionnaire are suitably analysed using advanced statistical techniques, and show that...

Management system standards (MSS), such as ISO standards, TQM, etc. are widely -used standards adopted by millions of organizations worldwide. It is still an unclear question whether these standards are beneficial for an organization, besides the fact that they might be required or expected by...

To align employees’ interests with the firm’s goals, employers often use performance-based pay, but designing such a compensation plan is challenging because performance is typically multifaceted. For example, a sales employee should be incentivized to sell the company’s product, but a...

This paper focuses on implementation, monitoring, and application of balanced scorecard (BSC) techniques in an organization involved in providing machine tool solutions to the industrial sector. The growth of the company considered in real time constituted improvements of both top and bottom...

The Balanced Scorecard (BSC) analysis can identify relationships between different sectors of the company's activities and the interactions between them. Prof. Bernard Morard together with Dr. Alexandru Stancu and Dr. Christophe Jeannette from University of Geneva, Switzerland developed a way of...

Corruption and mismanagement of public resources can affect the quality of government services and undermine growth. Can citizens in poor communities be empowered to demand better-quality public investments? We look at whether providing social accountability training and information on project...