Purpose – One of the responses to criticisms of traditional forms of accounting reports for knowledge-based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims to examine the issue of measuring performance in relation to a major Australian company, The Fosters Bre...

The Basel II Accord pointed out benefits of credit risk management through internal models to estimate Probability of Default (PD). Banks use default predictions to estimate the loan applicants’ PD. However, in practice, PD is not useful and banks applied credit scorecards for their decision making process. Also the competitive pressures in lending industry forced banks to use profit scorecards...

This research study presents the utilization of the balanced scorecard methodology as a means to measure performance for the Defense Logistics Agency Distribution Centers (DLA-DDC). The most critical performance metrics were selected and were placed into one of four scorecard categories of Cycle-Time, Quality, Financial, and Resource. A performance metric ballot has been constructed to select s...

This paper develops a controlling instrument for data warehouse systems based on the Balanced Scorecard BSC approach. On the basis of the technological aspects of data warehouse systems, the BSC perspectives are developed and populated with relevant objectives and measures for data warehouse success. These perspectives are integrated into a consistent data warehouse scorecard. Finally, this ins...

“Are there management tools that professionals use in business that academics have used successfully in higher education? The answer to that question is yes, and the balanced scorecard (BSC) is one such tool” (Beard, 2009, p. 275). Beard refers to applying BSC in U.S. universities (and her review is insightful for practitioners). To that end, this case study similarly discusses a balanced score...

The purpose of this research is to evaluate the effectiveness of implementation Quality Management System (ISO 9001:2000) in gas processing plants of National Iranian Gas Company using balanced scorecard approach. More specifically, we chose the balanced scorecard framework to examine five well-known gas processing plants in National Iranian Gas Company from four different perspectives in order...

This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations business entities. Using a systematic literature review, this reviews 60 published international reputable journals between 2003 2022. The were found using keywords such as ‘balanced scorecard’, ‘BSC’, ‘BSC implementation’ Emerald, Elsevier, Sage Journals, Scopus database...

The sustainable organizational change has an ever increasing importance, leading to the rethinking of the management and systems of performance measurement and monitoring within the companies. As a reaction to current economic phenomena, in the first section of this work we tried to bring out the need for using the couple Balanced Scorecard Corporate Social Responsibility by companies. Thus, co...

First developed by Kaplan and Norton [Kaplan R. S., & Norton D. P. (1992). The balance scorecard – measures that drive performance. Harvard Business Review, 70(1), 71–79], balanced scorecard (BSC) provides an integrated view of overall organizational performance and strategic objectives. BSC integrates financial measures with other key performance indicators to create a perspective that incorpo...