Ž . The balanced scorecard BSC has emerged as a decision support tool at the strategic management level. Many business leaders now evaluate corporate performance by supplementing financial accounting data with goal-related measures from the following perspectives: customer, internal business process, and learning and growth. It is argued that the BSC concept can be adapted to assist those manag...

in the recent years, the universities have been worried about performance management more than ever. in the present complex and competitive universe, the success of universities is impossible without presence of proper strategy and methods for evaluating their level of achievements. the balanced scorecard method is a model of evaluating performance and a system of strategic management. the main...

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, ...

The theory states the Balanced Scorecard has several advantages as a performance evaluation method, when compared with exclusively financial measures. The objective of the present study is to analyze the usage rates and the knowledge spreading about the Balanced Scorecard in Portuguese industrial small and medium size enterprises, while researching the existence of factors that explain why the ...

The purpose of the present paper is to build a system dynamics model for goal dynamics in organizations within a Dynamics Balanced Scorecard framework. In this paper it is proposed a model of goal dynamics in which Goal Setting and two other related Human Resources practices (Management by Objectives and Training) is viewed as a managerial tool able to enhance workers’ goal commitment, and ther...

The aim of this paper is to determine the level of compliance of AGIT model, developed during our previous research for measuring Scrum-based software development, with the information systems auditing criteria. For this purpose we use COBIT model. After a short introduction of Scrum, AGIT and COBIT, we perform comparison analysis of their indicators for software development. Then we upgrade AG...

Der Beitrag skizziert Überlegungen für eine IT-Systemarchitektur zur Einführung, zum Betrieb und zur Nutzung einer Agrar-Balanced Scorecard (AgrarBSC). Zeitgemäße, intuitiv zu bedienende und leistungsfähige IT-Systeme sind in der heutigen Zeit der Schlüssel bzw. die Basis für neue Geschäftsprozesse. Ansatzpunkte zur Zusammenführung von Daten, die für den Betrieb einer Agrar-BSC notwendig sind, ...

The present research develops and illustrates a Balanced Scorecard control framework for the assessment of Enterprise Resource Planning (ERP)/e-commerce system implementation. We apply and follow ERP implementation evaluation framework (Sarker & Lee, 2000) in assessing ERP/e-commerce system implementation with the business process reengineering. An actual case analysis of middle-sized manufactu...

The concept of ‘sustainable development’ has a futuristic significance. It has evolved from the vision of a group of environmentalists that worked on the benefits of economic development by addressing the environmental issues caused by external factors. According to R.R. Harmon and H. Demirkan, the growth and development of a business often result from the confluence of powerful forces such as ...