In a previous paper (Kaplan and Norton 2001b), we described the role for strategy maps and Balanced Scorecards to develop performance objectives and measures linked to strategy. With this paper, we show how organizations use their scorecards to align key management processes and systems to the strategy. We also discuss the relationship of the Balanced Scorecard (BSC) to other financial and cost...

Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measure...

This paper provides a deeper knowledge of the implementation Balanced Scorecard (BSC) in Spanish footwear industry, under an exploratory research which has been conducted with final sample seven firms. An online questionnaire was developed, supported by phone calls and personal interview. 18–24-month-period found to be enough develop solid foundations for BSC. Financial non-financial measures a...

Effective e-government presupposes proper application of the information and communications technology (icT) as well as an effective management system in order to improve the economics of the public sector. The budget with which the public sector organizations start their new strategic planning cycle should be partially used to enable their organizational efficiency. This is done through the im...

The traditional four-perspective Balanced Scorecard (BSC) model is suitable for a wide variety of organizations. Other dimensions analysis can be carried out and other perspectives considered in each BSC, depending on the specific characteristics organization or industry. This paper presents evidence that justifies validates inclusion new perspective: ‘environmental sustainability viticulture’i...