Search results for "scorecard"
showing 10 items of 45 documents
Enhancing performance management and sustainable organizational growth through system-dynamics modelling
2012
Organizational growth and performance management provide two important research topics for both enterprises and public sector organizations. Improving performance levels, or at least keeping them stable over time, is a hot topic not only for business executives and entrepreneurs, but also for managers and policy makers in public and non-profit institutions. How best to design Planning & Control (P&C) systems to support organizational performance management and assessment in a sustainability perspective? This paper illustrates the need for a methodological framework that would link system dynamics to P&C systems so as to support decision-makers in managing organizational performance, as well…
Communication Health Check : Measuring Corporate Communication Performance
2015
A Communication Health Check, based on an existing tool for measuring communication quality, was customized for Finnish companies and supporting software was developed to create an online tool. A pilot measurement procedure was performed in a medium-sized company based in the country’s capital, Helsinki. The aim was to see if the tool would be useful in the Finnish context, and whether a benchmarking function or further customization would be preferred. The tool was considered easy to use by the respondents and its main function was considered to be enabling organizational learning. peerReviewed
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…
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 …
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…
A Model for Implementing HR’S Strategic Role
2015
Understanding HR deliverables is an essential process for acknowledging its important role in driving organizational performance, in contrast with its traditionally elusive role. An organization can quantify the HR’s overall strategic impact by finding the proper ways for measuring its impact on the success drivers. This paper aims to identify and describe the steps needed in order to implement HR’s strategic role. The article reviews the relevant literature regarding the integration of HR into business performance measurement and suggests some guidelines for creating a HR scorecard.
Emballage, logistique et économie circulaire : prémices d'un nouveau packaging scorecard
2017
International audience; – Dans les systèmes de production comme de commercialisation et de consommation actuels, l'emballage est omniprésent. Ses fonctions sont multiples. Elles concernent autant la qualité des produits qu'il contient, leur mise en valeur par ses aspects marketing, que la logistique via les activités de manutention, de stockage et de transport qu'il permet. Partenaire indispensable des différents acteurs (fournisseurs, industriels, prestataires de services logistiques, transporteurs, grossistes, détaillants, consommateurs) au sein des chaînes logistiques, il a donné lieu, depuis les années 2000, à l'élaboration de packaging scorecards. Cependant, face au changement de parad…
Mesure de la performance des agences bancaires par une approche DEA
2005
Using a DEA framework (Data Envelopment Analysis), we develop new performance indicators for integrated retail networks. A methodological discussion leads us to propose a productivity indicator which respects the criteria of controllability and transversal coherence. We then formalise the relationship between a performance indicator of a network's headquarters and the productivity of its various retailers. Finally, we combine these new indicators in crafting a management tool amenable to a system of balanced scorecards.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
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 …