In the public schools of many developing countries, numerous accidents and incidents occur because of poor safety regulations and management systems. To improve the educational environment in Saudi Arabia, the Ministry of Education seeks novel approaches to measure school safety performance in order to decrease incidents and accidents. The main objective of this research was to develop a system...

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...

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 ...

Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992 Harvard Business Review article. 2012 marks 20 years since that article. This anniversary has motivated me to review the state of research on the balanced scorecard, to highlight gaps in that research and to outline some ideas for further research. To this end, I reviewed 114 articles published in 25 accounting journ...

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...

introduction: balanced scorecard (bsc) is regarded as one of the successful tools in performance measurement. however, it neither absolutely nor comparatively provides the weight of each perspective and indicators related to each perspective. in this study, we applied a fuzzy analytical hierarchy process (fahp) to weight the perspectives and bsc indicators in hospital. methods: this applied, de...

The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliab...

Balanced scorecard is a widely recognized tool to support decision making in business management. Unfortunately, current balanced scorecard-based systems present two drawbacks: they do not allow to define explicitly the semantics of the underlying knowledge and they are not able to deal with imprecision and vagueness. To overcome these limitations, in this paper we propose a semantic fuzzy expe...