The Balanced Scorecard is a well-established tool for the management of a company as it integrates financial and non-financial perspectives. However, little attention has been given to its theoretical and conceptual valuation. We illustrate how the stakeholder value theory corresponds with the concept of the Balanced Scorecard. For the case of the European clearing industry, which is currently ...

The balanced scorecard is a strategic performance measurement system developed by Robert S. Kaplan and David P. Norton to help organizations achieve breakthrough results by embedding strategy at the heart of the organization. Developed 12 years ago, the concept was significantly different from any existing performance measurement system and generated considerable excitement. A variety of applic...

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

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...

Global competitive pressures shape an enterprise’s focus on strategic management systems, and in particular the Balanced Scorecard; this shift suggests that global companies adopt a handful of management best practices, most of which originate in the West. Divergence factors such as national culture, leadership styles and human resource management practices underscore the trend towards converge...

This study aims to verify the influence of balanced scorecard implemented by Taiwan LED-listed companies on the accumulation of the intellectual capital with organizational commitment as an interference variable, management of human resource, finance, production and marketing departments and staff of production departments as research subjects. This study uses simple random sampling to select s...

in this paper, we are going to investigate the growth of the iranian maritime transport with a focus mainly on the north - south transit corridor, review of dry ports in order to support the iranian container terminals at the south ports in order to increase the volume of container storages at the terminals. for the purpose of assessing the outcome of port operational management, the balanced s...

this paper focus on the impact on the performance of health workers at village and township levels in the provision of a government stipulated package of basic public health service, which adopted the performance-related contracts mode.the concept of balanced scorecard was adopted and developed to gather the 11 evaluation indicators distributed in four quadrants. these were implemented using on...