Search results for "Balanced Scorecard"
showing 10 items of 38 documents
Linkages between the Elements of Management Control Systems in a Non-Profit Organization
2011
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…
Drivers of Firm Performance: Exploring Quantitative and Qualitative Approaches
2017
Abstract The main purpose of this paper is to identify the drivers of firm performance by exploring both quantitative indicators - based on accounting profitability, shareholder value and economic value – and qualitative approach – based on balanced scorecard and triple bottom line. A literature review will be provided in order to obtain an optimum mix of quantitative and qualitative drivers for firm performance, on one hand, and a case study will be conducted for emphasizing the importance of both approaches, on the other hand.
INDICADORES PARA O GERENCIAMENTO DE FACULDADES: UM ESTUDO DE DOIS CASOS NA ESPANHA
2015
O objetivo deste artigo é explorar os indicadores para fazer o gerenciamento de duas faculdades privadas na Espanha. Fez-se a coleta de dados através de entrevista, observação direta por parte dos pesquisadores e análises de documentos internos das instituições de ensino. Ao final foi possível identificar os indicadores de gerenciamento, financeiros e não financeiros, de acordo com as quatro perspectivas do Quadro de Comando Integral (CMI, por sua sigla em espanhol). Conclui-se que o caso 01 utiliza 34 indicadores, sendo 12 financeiros, 10 relacionados com os clientes, 10 da perspectiva interna e somente 2 vinculados ao desenvolvimento pessoal; no caso 02, utilizam-se 41 indicadores, sendo …
Measuring the impact of tourism: a 'territorial' approach
2012
The nature of tourism and the spheres of activity relevant to managing it are changing both in character and in scope. Consequently, traditional statistical and management information resources are not adequate for effective tourism planning and for tourism impact evaluation because they are deficient both in scope and focus. To adapt to the evolving nature of tourism and realize the full value creation potential for all stakeholders, planners, managers and operators must adopt a new conceptualization of the “space” over which relevant tourism related activities occur and over which these activities must therefore be comprehended and managed. A “territorial space”, which is not defined simp…
Applying system dynamics to foster organizational change, accountability and performance in the public sector: A case-based Italian perspective
2010
The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance improvement in the public sector. It is remarked how SD can help decision makers to properly perceive the boundaries of the relevant system underlying observed phenomena. To this end, three real cases are analysed to show how SD can facilitate a better understanding of the relationships between the political and the organisational system in the public sector, and how to promptly attain efficiency and improve outcome, given the constraints that the institutional and political systems constitute. The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance i…
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
Greening the balanced scorecard
2010
Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management …
El Balanced Scorecard y la reversión de las crisis de desempeño empresarial: una aplicación empírica en las empresas distribuidoras de electricidad d…
2015
Esta tesis doctoral valida la capacidad potencial del Balanced Scorecard, como sistema de gestión de las estrategias, para revertir las crisis de desempeño empresarial. La revisión del estado del arte de las investigaciones sobre: la estrategia empresarial, los sistemas de seguimiento al desempeño, así como del modelo de negocios; evidencia que la aplicación del BSC contribuye con el mejoramiento del desempeño estratégico de las organizaciones. A partir de estas consideraciones, se desarrolla un trabajo de investigación empírica en las empresas distribuidoras de electricidad de la República Dominicanas, dada la situación de crisis por la que han atravesado durante décadas, perdiendo miles d…
Integrating greenness into a balanced scorecard in a food processing company
2012
PurposeThe purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a balanced scorecard (BSC).Design/methodology/approachThis interpretative case study utilized qualitative methods in semi‐structured interviews, internal documents and e‐mails.FindingsThe company integrated its environmental measures into the process perspective in its BSC. The integration centralized its fragmented PMS, stimulated its strategic control and complemented its financial reporting. This integration also crystallized the causality between the company's environmental actions and financial perform…
Communication quality and added value: a measurement instrument for municipalities
2009
PurposeThis study aims to achieve a better understanding of communication quality and how it can be measured in the municipal context. A previously developed instrument for measuring communication in municipalities is tested and evaluated.Design/methodology/approachThe instrument draws on the balanced scorecard of Kaplan and Norton and quality control procedures as utilised by the European Foundation of Quality Measurement (EFQM). For municipalities, communication quality can be defined as the degree to which communication contributes towards the effectiveness of municipal policy and how it strengthens the relationship between citizens and municipal organisations. Three communication functi…