Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

C Mio, A Costantini, S Panfilo - Corporate social responsibility …, 2022 - Wiley Online Library
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 …

Using the balanced scorecard to manage performance in public sector organizations: Issues and challenges

D Northcott, T Ma'amora Taulapapa - International Journal of Public …, 2012 - emerald.com
Purpose–This paper aims to examine the use of the balanced scorecard (BSC) as a
performance management tool in the public sector. Drawing on a New Zealand study of …

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

J Bisbe, R Malagueño - Management Accounting Research, 2012 - Elsevier
This paper examines how strategic performance measurement systems (SPMS) influence
organisational performance through the shaping of the strategic agendas and strategic …

Towards a holistic enterprise innovation performance measurement system

V Dewangan, M Godse - Technovation, 2014 - Elsevier
This paper identifies the gaps in previously proposed enterprise innovation performance
measurement schemes vis-à-vis today׳ s enterprise needs and proffers a process based …

A Fuzzy DEMATEL framework for modeling cause and effect relationships of strategy map

J Jassbi, F Mohamadnejad… - Expert systems with …, 2011 - Elsevier
The Balanced Scorecard (BSC) is a widely adopted performance management framework
first introduced in the early 1990s. More recently, it has been proposed as the basic for a …

What do we really mean by “Balanced Scorecard”?

M Perkins, A Grey, H Remmers - International Journal of Productivity …, 2014 - emerald.com
Purpose–The balanced scorecard (BSC), first created by Kaplan and Norton in 1992, has
been developed over the last 20 years, resulting in numerous iterations. There is currently …

Relationships among types of use, levels of sophistication, and organizational outcomes of performance measurement systems: The crucial role of design choices

TW Guenther, A Heinicke - Management Accounting Research, 2019 - Elsevier
Based on the levers of control (LoC) framework and contingency theory, this study examines
the relationships among the sophistication of a firm's performance measurement system …

Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review

A Heinicke - Journal of Management Control, 2018 - Springer
In view of the increasing sophistication of small and medium-sized enterprises (SMEs) and
their importance for global economies, the purpose of this paper is to provide …

Balancing dilemmas of the balanced scorecard

U Johanson, M Skoog, A Backlund… - Accounting, Auditing & …, 2006 - emerald.com
Purpose–The aim of this paper is to debate various critical issues in the implementation and
use of the balanced scorecard (BSC) as a management control tool. Because there is no self …

The impact of the corporate balanced scorecard on corporate control—A research note

K Kraus, J Lind - Management Accounting Research, 2010 - Elsevier
The paper explores the adoption of the corporate balanced scorecard (CBSC) and its impact
on corporate control of business units. Following interviews with senior corporate managers …