This article focuses on the sustainability balanced scorecard (SBSC) as a performance
measurement and management control tool that can play an essential role in driving …

The objective of this work is to review the literature of the main concepts that lead to
determining the strategic approach, creation of strategies, organizational structures, strategy …

The nature of management accountants' responsibility is evolving from merely reporting
aggregated historical value to also including organizational performance measurement and …

The customer value proposition (CVP) has a critical role in communicating how a company
aims to provide value to customers. Managers and scholars increasingly use CVP …

The objective of the current research is to determine the influence of management control
system (MCS) as a package on organization performance, and organizational capabilities …

Creating and communicating customer value is the basis of business-to-business marketing.
In recent years, our understanding of the value construct and the communication of customer …

The increasing strategic importance of environmental, social and ethical issues as well as
related performance measures has spurred interest in corporate sustainability performance …

After its introduction in 1992, the balanced scorecard (BSC) has attracted considerable
interest from both scholars and practitioners. This is evidenced by the increasing number of …

The transition toward the sustainability-driven circular economy is emerging across global
markets. The circular economy refers to a regenerative and restorative economic system that …

Abstract Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992
Harvard Business Review article. 2012 marks 20 years since that article. This anniversary …