Broady-Preston and Hayward (1998) make the point that &the attempt by organisations to move away from purely top-down strategic formulation is in its infancy and di!erent organisations favour di!erent structures and models to ease the bottom-up #ow of information' (p. 285). They further suggested that the balanced scorecard (BSC) model might be one tool to help the bottom-up #ow of information....

Themain purpose of this paper is to improve on the conceptual as well as themethodological aspects of BSC as a quantitativemodel by combining elements from traditional balanced scorecard (BSC) thinking with the SystemsThinking.This is done by combining short and long term aspects ofmeasurements.The result is then used to build and construct a balanced scorecardmodel for strategic learning with ...

Despite the fact that since its launch by Kaplan and Norton (1992) professional and academic discourse on the Balanced Scorecard (BSC) is intense, it is not clear to what extent organizational changes are induced by and associated with this discourse. An intensive BSC-discourse may not be equated with a large amount of actual changes within organizations. This paper’s aim is to contribute to un...

nowadays balanced scorecard has a critical role in implementing strategies for many organizations. strategy map as the 3rd generation of bsc by inverting mission and vision into strategic objectives is the linkage between formulating and implementing strategies. however, the methodology of developing strategy maps has many ambiguities. this study with inspiring by other authors and exploring li...

We examine the association between contingency variables and the adoption of a Balanced Scorecard (BSC). The contingency variables we examine include business-level strategy, firm size, environmental uncertainty, and investment in intangible assets. Utilizing both survey and archival data, collected as part of a mixed-methodology design, we find that BSC adoption is significantly related to bus...

abstract: background: depending on the importance of a good performance appraisal system to achieve organizational strategies, balanced scorecard technique provides a comprehensive foundation for interpreting and translating organization’s vision and strategy in a set of performance measures by regarding an overall view of organization in four perspectives included customer, internal processes,...

INTRODUCTION The Balanced Scorecard (BSC) is a tool that helps in strategic management under the four following perspectives: the financial one, the client s, the internal processes of the company's, the growth and learning processes. In order to measure the performance of the entities, the BSC uses as a basis financial and non-financial indicators. OBJECTIVES To implement the BSC in a nutrio...

strategic performance evaluation of an organization within the industry environment is one of the basic and most important prerequisites of organizational improvement plans. in today’s knowledge-based economy and dynamic environment, it is essential for universities as the centers of education, knowledge creation and knowledge worker evolvement. till now, variant models with different approache...