Search results for "Balanced Scorecard"

(Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize

2009

This study focuses on the (un)routinization of environmental performance measures (EPMs). It studies how new environmental measures were implemented within the new environmental management system (EMS) and how they became connected with the financial measures, like cost savings and profitability. By doing so, they were connected to the taken-for-granted profit orientation of the case company in order to overcome these values and to make them succeed in organization. Later on these new measures were also included in the new BSC. In conditions of the profit oriented taken-for-granted values, the BSC locked the rule status of the environmental measures, but it locked them at the operational le…

Building dynamic balanced scorecards to enhance strategy design and planning in public utilities. Key-findings from a project in a city water company

2006

Increasing complexity and uncertainty of both business internal and external variables determines a growing need for prompt and accurate information. On this concern, in the last decade, there has been an increasing effort to provide public utilities with tools aimed to support decision makers in planning and control, by taking into account not only operational but also strategic issues. Among them, for 1instance, customer satisfaction, internal business process efficiency, business image, and bargaining power against other counterparts (e.g. the municipal administration). Often, however, such an effort has been oriented to generate a large volume of data, only focused on financial indicato…

Opportunities for Strategic Public Relations : Evaluation of International Research and Innovation Project Dissemination

2018

Abstract European industry, academia and potential end users for future solutions are widely involved in applying for European Union (EU) funding of research and innovation and implementation of the projects. Funding instrument requirements emphasise the influence of skills and know-how of these project consortia professionals. This chapter proposes a co-creative model for communication and dissemination, or project PR, based on the experiences of both planning and coordinating dissemination activities of three EU funded projects. Multidisciplinary international project Public Relations (PR) offers strategic opportunities for PR professionals. The model employs the co-creation methods based…

The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities

2009

PurposeThe purpose of this paper is to analyze the interrelations of the decision‐making rationales around accounting performance measurement (PM) adoptions in Finnish municipalities. Previous studies informed by new institutional sociology (NIS), have tended to assume that accounting PM adoptions occur because of either “rational” or “institutional” reasons. The accuracy of this “polar” view is empirically analyzed in this paper (as called for by Ribeiro and Scapens).Design/methodology/approachSurvey data (199 responses, 48 per cent response rate) were analyzed with factor analyses using, for example, SPSS and LISREL programs.FindingsThe decision‐making rationales (factors) around Balanced…

Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia.

2021

The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models. This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist acc…

Applying the Goal Setting Practice in the Dynamic Balance Scorecard Learning and Growth Perspective

2010

The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a Fre…

2003

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 …

Toward Effective Risk Management in is Development: Introduction to Risk Based Scorecard

1999

Though, both academics and practitioners, recognise the importance of risks related to information systems development (ISD) process, relatively little attention has been paid to this problem. In this paper we distinguish three types of ISD activity, representing three levels of IT concerns: the development of an organization’s IT strategy (the strategy level); the selection of a portfolio of IS projects (the planning level); the management of a system development (the management level); a useful feature of the book: the exercises

Strategic Management of Knowledge Workers: Communicational Value of Balanced Scorecard

2013

Knowledge-intensive firms (KIFs) are strategically dependent on knowledge. This knowledge can be found in two types: the knowledge based on the organization’s members’ expertise and the assimilated knowledge resources (eg. norms, routines, policies, and physical knowledge bases) (Kirjavainen 2001). When the company is operating in a constantly changing environment, the management of its knowledge resources becomes a crucial task.

Le balanced scorecard en contexte culturel français. Etude de cas longitudinale

2004

International audience; Quelle est l'influence du contexte culturel français sur l'implantation du Balanced Scorecard ? Cette démarche et méthode de pilotage est née aux Etats-Unis. Mais elle a été adaptée dans d'autres environnements. En décrivant sa mise en place à la MAIF, nous précisons le rôle du contexte culturel français.