The theory states the Balanced Scorecard has several advantages as a performance evaluation method, when compared with exclusively financial measures. The objective of the present study is to analyze the usage rates and the knowledge spreading about the Balanced Scorecard in Portuguese industrial small and medium size enterprises, while researching the existence of factors that explain why the ...

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 has motivated me to review the state of research on the balanced scorecard, to highlight gaps in that research and to outline some ideas for further research. To this end, I reviewed 114 articles published in 25 accounting journ...

The purpose of the present paper is to build a system dynamics model for goal dynamics in organizations within a Dynamics Balanced Scorecard framework. In this paper it is proposed a model of goal dynamics in which Goal Setting and two other related Human Resources practices (Management by Objectives and Training) is viewed as a managerial tool able to enhance workers’ goal commitment, and ther...

Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements and the numbers will follow," the argument goes. But managers do not want to choose between financial and operational measures. Executives want a balanced presentation of measures that allow th...

BACKGROUND The paper aims to review, design and implement a multidimensional performance measurement system for a public research hospital in order to address the complexity of its multifaceted stakeholder requirements and its double institutional aim of care and research. METHOD The methodology relies on a participative case study performed by external researchers in close collaboration with...

Seit Jahren befindet sich das Gesundheitswesen verstärkt im Wandel. Die Wettbewerbssituation von Krankenhäusern verschärft sich zunehmend und strategische und operative Wirtschaftsziele rücken in den Vordergrund. Betriebswirtschaftliche Konzepte wie die Balanced Scorecard sind im Bereich der Produktivitätsmessung entscheidende Instrumente, deren Potenziale allerdings erst durch eine qualitativ ...

Although there is no analytical framework for assessing the organizational benefits of ERP systems, several researchers have indicated that the balanced scorecard (BSC) approach may be an appropriate technique for evaluating the performance of ERP systems. This paper fills this gap in the literature by providing a balanced-scorecard based framework for valuing the strategic contributions of an ...

In the summer of 2015, ProPublica published its Surgeon Scorecard, which displays "Adjusted Complication Rates" for individual, named surgeons for eight surgical procedures performed in hospitals. Public reports of provider performance have the potential to improve the quality of health care that patients receive. A valid performance report can drive quality improvement and usefully inform pati...