Results 61 to 70 of about 527,224 (258)

The Impact of Balanced Scorecard Hall of Fame Induction Announcement on Firm Value [PDF]

International Journal of Economic Behavior, 2015
In recent years, the Balanced Scorecard has emerged as a popular performance measurement and management system used by many organizations globally. This system helps link the strategy and vision of a company to its day-to-day operations.
John R. Wingender, Jr., Vasant Raval, Samantha J. Schuett   +2 more
doaj  

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia, Valentina Minutiello, Andrea Urbinati, Patrizia Tettamanzi   +3 more
wiley   +1 more source

Balanced scorecard

Cadernos de Ciências Sociais Aplicadas, 2012
Enquanto os caminhos tradicionais de mensuração de desempenho apontavam sempre na mesma direção (os indicadores financeiros e operacionais), o Balanced Scorecard (BSC) possibilitou a quantificação de intangíveis críticos – informação, pessoas, cultura –
Luziléa Brito de Oliveira
doaj  

Balanced Scorecard: an empirical study of small and medium size enterprises

Balanced Scorecard: um estudo empírico sobre pequenas e médias empresas

Balanced Scorecard: estudio empírico sobre pequeñas y medianas empresas

Revista Brasileira de Gestão De Negócios, 2013
Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese ...
MACHADO, Maria João Cardoso Vieira
doaj   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini, Claudia Presti, Katia Corsi   +2 more
wiley   +1 more source

Sistema de informação para a avaliação de desempenho de atacados, baseado na metodologia balanced scorecard [PDF]

, 2002
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.O presente trabalho visa o desenvolvimento de um protótipo de um sistema de informação para a avaliação de desempenho
Radünz, Ricardo Guilherme
core  

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals [PDF]

مطالعات تجربی حسابداری مالی, 2010
This study aims at investigating the feasibility of the application of "Balanced Scorecard", in performance measurement of Shiraz hospitals. Balanced Scorecard is one of the management accounting techniques which was first introduced by Robert Kaplan and
Sh. Khajavi, M. Sayrani, A. Allahyari
doaj  

How to Build a Successful Balanced Scorecard [PDF]

The Balanced Scorecard concept has been adopted by all types of organizations (manufacturing and service, for-profit and not-for-profit, private and public) in virtually every developed and developing nation in the world and it has evolved from its ...
Oana Adriana GICA, Ovidiu Ioan MOISESCU
core  

Operationalizing Circular Supply Chain Management: Scale Development and Empirical Validation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study addresses the conceptual fragmentation and the lack of a measurement tool in circular supply chain management (CSCM), a field in which confusion with traditional sustainability strategies limits operational progress. The objective is to develop and validate a measurement instrument capable of capturing the transition toward the ...
José Moyano‐Fuentes, Sebastián Bruque‐Cámara, Noelia García‐Buendía, María Isabel Roldán‐Bravo, Diéssica de Oliveira‐Dias, Juan Manuel Maqueira‐Marín   +5 more
wiley   +1 more source