In the era of globalization and outsourcing, Supply Chain Management (SCM) has become one of the leading business strategies for a company to gain competitiveness in the global market. To manage the supply chain efficiently and effectively, many companies realize the need for accurate SCM performance measurement. In spite of existing SCM performance studies, there are two kinds of limitations. ...

The objective of this article is to identify particularities of Balanced Scorecard frameworks relating to specific supply chain roles. Four independent samples of Brazilian input suppliers, producers, distributors and retailers were formed. Each company was asked to indicate which performance indicators they used through a questionnaire which presented a list composed by forty-nine performance ...

This paper focuses on object modeling of eXtensible Business Reporting Language (XBRL) applications using Unified Modeling Language (UML) diagrams in the context of developing management appraisal systems based on balanced scorecard concepts. An overview of theses technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financ...

The balanced scorecard represents a technique used in strategic management to translate an organization’s mission and strategy into a comprehensive set of performance measures that provide the framework for implementation of strategic management. This article develops an incremental approach for decision-making by formulating a specific balanced scorecard model utilizing time-driven activity-ba...

Green ICT Practices fall in two different extremes of either only recommendations to reduce the resource usage such as electricity, or high level strategic management techniques such as Green Balanced Scorecard. The one extreme is very micro level operational approach and the other extreme is just paper strategies without a roadmap for total sustainability. This chapter proposes the enterprise ...

In the public schools of many developing countries, numerous accidents and incidents occur because of poor safety regulations and management systems. To improve the educational environment in Saudi Arabia, the Ministry of Education seeks novel approaches to measure school safety performance in order to decrease incidents and accidents. The main objective of this research was to develop a system...

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...

introduction: balanced scorecard (bsc) is regarded as one of the successful tools in performance measurement. however, it neither absolutely nor comparatively provides the weight of each perspective and indicators related to each perspective. in this study, we applied a fuzzy analytical hierarchy process (fahp) to weight the perspectives and bsc indicators in hospital. methods: this applied, de...

The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliab...