Results 31 to 40 of about 962 (180)

A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli, Annalisa Tardino, Luca Lupi, Federico Cosenz   +3 more
wiley   +1 more source

Reviewing Balance Scorecard (BSC) application in management accounting

Journal of Management and Accounting Studies, 2019
Balanced evaluation technique is one of the most important and modern techniques of evaluating organization’s performance operations and according to the development of organization’s performance evaluation methods, it is necessary to pay attention to select a method that has the most investment return rate as much as possible. This paper addresses the
Meysam Amini Zadeh Bezenjani, Masoumeh Dehghani, Hadi Shafiee   +2 more
openaire   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

A PROPOSED MODEL FOR ACTIVATING SAFETY AND OCCUPATIONAL HEALTH PROGRAMS USING THE BALANCED SCORECARD (BSC) CASE STUDY ON AIN SHAMS SPECIALIZED HOSPITAL [PDF]

Journal of Environmental Science, 2018
The current study drives at activating programs of safety and occupational health using the balanced Scorecard (BSC). The concern in programs of safety and occupational health emerges from examining programs of for conserving safety and health of ...
Adam, Hebatallah, Ragab, M. H., Mousa, Samasm, K., Gamil, A. F. M.   +3 more
doaj   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico, Rafaela Gjergji, Valentina Lazzarotti   +2 more
wiley   +1 more source

Financial Accountability & Management 40 Years: Have We Moved Forward or Are We Stuck in the Same Place?

Financial Accountability &Management, EarlyView.
ABSTRACT This paper focusses on management control in public sector organizations (PSOs) through a backward‐looking reflexive analysis. The analysis identifies three themes—the importance of collaboration, the use of tools and models developed for the private sector and the limited use of management control information.
Maria Mårtensson
wiley   +1 more source

Driving Sustainability Through Market Orientation: A Study on Corporate Environmental Sustainability and Performance Outcomes in the Energy Sector

Climate Resilience and Sustainability, Volume 5, Issue 1, June 2026.
The results show that corporate environmental sustainability positively impacts financial, customer, learning and inter‐business process performance, with market orientation, especially customer and competitor orientation, strengthening corporate environmental sustainability's influence, except on inter‐business process performance.
Benjamin Kweku Acolatse, Eric Boachie Yiadom, Isaac Owusu Danquah   +2 more
wiley   +1 more source

PERFORMANCE CRITERIA of RUBBER UKM BASED ON COOPERATIVE USING BALANCED SCORECARD METHOD

Indonesian Journal of Business and Entrepreneurship, 2017
Small and Medium Enterprises (UKM) of Usaha Mandiri is the only UKM in Putri Hijau district, North Bengkulu that carries out its activities based on cooperative principles.
Dessy Iriani Putri, Lukman M. Baga, Burhanuddin Burhanuddin   +2 more
doaj   +1 more source

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

Accounting Perspectives, Volume 25, Issue 1, Page 147-190, March 2026.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

The influence of balanced scorecard dimension on total quality management and sustainable performance as a mediating variable: An empirical study in KSA services projects , [PDF]

Journal of Project Management
This study aims to analyze the influence of the Balanced Scorecard (BSC) dimensions (financial, customer, internal processes, and learning and growth) on Total Quality Management (TQM), with sustainability performance as a mediating variable.
Heba Mousa Mousa Hikal, Omer Tajelsir Omer Elnour, Abdelmjeed Abdelrahim Ali Alajab, Khalid Eltayeb Ali Ahmed, Nagwa Mohamed Bahreldin Abubaker, Yosra Azhari Elamin Elboukhari, Asaad Mubarak Hussien Musa   +6 more
doaj   +1 more source