organizational performance improvement is the concept of measuring the output of an organization, then modifying the process or procedure to increase the output, increase efficiency, or increase the effectiveness of the process or procedure. in this paper, a methodology is presented for applying simultaneous the efqm excellence model and the balanced scorecard in organizational performance impr...

Steganography can be defined as a method of hiding data within a cover media so that other individuals fail to realize their existence. Image, audio and video are some popular media for steganography. But text is ideal for steganography due to its ubiquity and smaller size compared to these media. However, text communication channels do not necessarily provide sufficient redundancy for covert c...

This study aims to explore the effects of the intellectual capital accumulation and the balanced scorecard implementation on the financial performance, with the earnings management being a moderator. Interviews were conducted on the objects of the directors (section manager-level and above) from Taiwan-listed semiconductor companies. This study collects all data from the databases of Taiwan Eco...

Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short...

Does greater transparency improve governmental performance and increase political accountability? In this paper, we describe a unique field experiment designed to estimate the impact of increased access to information about what happens in the Ugandan Parliament on three outcome variables of interest (i) how members of parliament (MPs) perform (ii) voter attitudes and behavior and (iii) elector...

This article presents the “Stra.Tech.Man approach” (strategy-technology-management synthesis) as basis for creating a Scorecard,” which can be used strategic audit of every socio-economic organization. After reviewing literature on control and audit, study proceeds with critical appraisal Kaplan Norton’s balanced scorecard model theoretical foundations Stra.Tech.Man approach. It composes first ...

universities have a magnificent role in the sustainable development of their country and international scientific production of their country. purpose of this paper is expansion of using balance scorecard in universities in order to improve performance of universities in learning and educating. the balanced scorecard (bsc) is an extensively adopted performance management framework in a lot of o...

Mit Hilfe von speziell auf seine Bedürfnisse zugeschnittene Berichtssysteme kann das IT-Management das interne Prozessmanagement sinnvoll unterstützen. An dem Beispiel eines Rechenzentrumsbetriebs wird gezeigt, wie ein Balanced-Scorecard-System entwickelt werden kann, das eine Prozesssicht auf das ITManagement bietet. Basierend auf einem hierarchischen Modellsystem werden zunächst Indikatoren, ...

INTRODUCTION There is growing interest in health system performance and recently WHO launched a report on health systems strengthening emphasising the need for close monitoring using system-wide approaches. One recent method is the balanced scorecard system. There is limited application of this method in middle- and low-income countries. This paper applies the concept of balanced scorecard to d...