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Journal articles on the topic 'Balanced scorecard'

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Published: 4 June 2021

Last updated: 11 March 2023

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1

Kumalasari, Maria, and Dwi Suhartini. "Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy)." Journal of Economics, Business, and Government Challenges 1, no. 1 (June 9, 2018): 50–61. http://dx.doi.org/10.33005/ebgc.v1i1.9.

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This research aims to examine the different of balance scorecard’s level ofunderstanding, work motivation and performance compensation toward thesuccess of balanced scorecard’s implementation. The better the derstanding ofbalanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. Keywords: balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation

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Hladchenko, Myroslava. "Balanced Scorecard – a strategic management system of the higher education institution." International Journal of Educational Management 29, no. 2 (March 9, 2015): 167–76. http://dx.doi.org/10.1108/ijem-11-2013-0164.

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Purpose – The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system. Design/methodology/approach – The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben. Findings – Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”. Research limitations/implications – This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution. Practical implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Social implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Originality/value – This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

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Lipe, Marlys Gascho, and Steven E. Salterio. "The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures." Accounting Review 75, no. 3 (July 1, 2000): 283–98. http://dx.doi.org/10.2308/accr.2000.75.3.283.

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The balanced scorecard is a new tool that complements traditional measures of business unit performance. The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth. Advocates of the balanced scorecard suggest that each unit in the organization should develop and use its own scorecard, choosing measures that capture the unit's business strategy. Our study examines judgmental effects of the balanced scorecard—specifically, how balanced scorecards that include some measures common to multiple units and other measures that are unique to a particular unit affect superiors' evaluations of that unit's performance. Our test shows that only the common measures affect the superiors' evaluations. We discuss the implications of this result for research and practice.

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Brinkmann, A., F. Gebhard, R. Isenmann, U. Bothner, U. Mohl, and B. Schwilk. "Balanced Scorecard." Der Anaesthesist 52, no. 10 (October 2003): 947–56. http://dx.doi.org/10.1007/s00101-003-0574-z.

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Wiedmann, Klaus-Peter, Clemens Boecker, and Frank Buckler. "Balanced Scorecard." Controlling 17, no. 6 (2005): 335–42. http://dx.doi.org/10.15358/0935-0381-2005-6-335.

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Crispim, Ingrid Aparecida Siqueira, and Vladimir Romeiro. "Balanced Scorecard." Revista Gestão & Sustentabilidade 1, no. 1 (August 22, 2019): 233–49. http://dx.doi.org/10.36661/2596-142x.2019v1i1.10744.

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Esse artigo relata a implantação do Balanced Scorecard (BSC) como parte de um sistema de gestão e controle em um Escritório Contábil localizado na região do Grande ABC. A metodologia utilizada nesse estudo foi à pesquisa Intervencionista que tem sido proposta como uma alternativa para tornar mais relevantes os resultados das pesquisas acadêmicas para a prática profissional. O objetivo do processo aqui relatado foi à implantação do BSC em um Escritório Contábil, analisando as contribuições do BSC e desta forma verificar se os objetivos da empresa estão alinhados a estratégia da empresa, levantando as quatro perspectivas do BSC: financeiro, aprendizagem e crescimento, melhoria de processos internos e clientes. O intuito do presente estudo foi verificar a seguinte problemática em questão: Com a implantação da ferramenta BSC em um escritório contábil é possível estabelecer uma aproximação com os clientes, bem como realizar os serviços em um tempo menor e com maior organização das entregas? Conclui-se que tal ferramenta pode sim estabelecer uma aproximação com os clientes melhorando o quesito relacionamento e parceria, bem como diminuir o tempo de execução das tarefas propiciando uma melhora na organização e no desempenho organizacional. Os resultados apontam ainda: o BSC, quando usado adequadamente, fornece efetiva melhoria do processo de implementação da estratégia e sua difusão nos diferentes níveis organizacionais.

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Kink, Natalie. "Balanced scorecard." Controlling & Management 52, no. 4 (August 2008): 203–5. http://dx.doi.org/10.1007/s12176-008-0073-9.

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Soderberg, Marvin, Suresh Kalagnanam, Norman T. Sheehan, and Ganesh Vaidyanathan. "When is a balanced scorecard a balanced scorecard?" International Journal of Productivity and Performance Management 60, no. 7 (September 20, 2011): 688–708. http://dx.doi.org/10.1108/17410401111167780.

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Kaplan, Robert S. "The balanced scorecard: comments on balanced scorecard commentaries." Journal of Accounting & Organizational Change 8, no. 4 (October 26, 2012): 539–45. http://dx.doi.org/10.1108/18325911211273527.

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PurposeThe purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).Design/methodology/approachThe author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.FindingsThe author finds that academic commentary on the BSC often ignores its role in strategy execution.Research limitations/implicationsThe commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences.Practical implicationsThe paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives.Social implicationsThe paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies.Originality/valueThe paper reflects the personal views of the author; it is original to him.

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Pandey, I. M. "Balanced Scorecard: Myth and Reality." Vikalpa: The Journal for Decision Makers 30, no. 1 (January 2005): 51–66. http://dx.doi.org/10.1177/0256090920050105.

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The performance improvement process is a critical component of the strategic planning process. Call it by any name, the process is very vital, and it has always been practised by many companies worldwide for a long time. This process has been recently dubbed as the balanced scorecard. The balanced scorecard is a system of combining financial and non-financial measures of performance in one single scorecard. It includes performance measures for four perspectives: financial, customer, internal business processes, and learning and growth (innovation). It need not be restricted to four perspectives; more may be added. The social responsibility and environmental concerns are two possible candidates. The balanced scorecard focuses on the link between business processes and decisions and results. It is considered as a device to guide strategy formulation, implementation, and communication. It also helps in tracking the performance and providing quick feedback for control and evaluation. A number of companies in the USA and a few companies in India have implemented the balanced scorecard. The success of the balanced scorecard or a similar device will depend on the clear identification of non-financial and financial variables and their accurate and objective measurement and linking the performance to rewards and penalties. The proponents of the balanced scorecard claim that it aligns with strategy leading to better communication and motivation which causes better performance. This assumption could be the single most important reason for the popularity of the balanced scorecard. However, this may or may not be true in practice. This is an empirical question. There is a need to document the experiences of the balanced scorecard companies and establish the cause-effect relationship. There are several reasons for the use of the balanced scorecard by organizations: The balanced scorecard is a comprehensive tool to understand the target customers, their requirements, and the performance gaps. The balanced scorecard provides logic for focusing on creating intangible and intellectual capital which under the traditional financial performance systems was difficult to do. The balanced scorecard is able to articulate the strategy of growth with business excellence which requires greater focus on non-financial initiatives. The balanced scorecard enables employees to understand strategy and link strategic objectives to their day-to-day operations. The balanced scorecard facilitates performance review and feedback on a continuous basis. The balanced scorecard, we strongly believe, will be useful to an organization when it is a part of the strategic planning process. A successful implementation of the balanced scorecard has the following other prerequisites: Top management commitment and support Determining the critical success factors (CSFs) Translating CSFs into measurable objectives (metrics) Linking performance measures to rewards Installing a simple tracking system Creating and linking the balanced scorecards at all levels of the organization Setting up a sound organizational communication system to harness advantages of the balanced scorecard Linking strategic planning, balanced scorecard, and budgeting process for better allocation of resources.

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Nasser, Etty Murwaningsari, and Zulfitry Ramdan. "HUBUNGAN BALANCED SCORECARD DENGAN KINERJA PERUSAHAAN BESERTA BEBERAPA FAKTOR YANG MEMPENGARUHI." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 4, no. 1 (May 7, 2019): 37. http://dx.doi.org/10.25105/jipak.v4i1.4460.

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<p><em>The objective of this research is to examine the relation between several factors which influence balance scorecard (e.g. organization Size, Product Life Cycle, Market Position) and balance scorecard. The further investigation is to examine the relation between balance scorecard and performance with organization Size, Product Life Cycle, and Market Position as moderating variable. The research examined 20 manufacturing companies in 2007. The primary data were collected by questionairre, and the number of respondent are 20 monetary manager of manufacturing business consist of organizational size, product life cycle, market position and the usage of four perspective of balanced scorecard. Statistical test is using multiple regression and moderated regression analysis. The empirical result of this research shows that First, only market position which has significant influence to the usage of balanced scorecard. Second, the usage of balanced scorecard does not benefit for large organization to increase Organizational Performance. Third, the usage of balanced scorecard does not benefit for organization in introduction stage to increase Organizational Performance. And Finally, the usage of Balanced scorecard does not benefit for organization with strong market position to increase Organizational Performance</em></p>

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Megawaty, Aminuddin Hamdat, Andi Makkulawu Panyiwi Kessi, and Panus. "Application Of The Balanced Scorecard As A Measurement Model Of The Balance Of Stakeholder Value Proposition." International Journal of Science, Technology & Management 3, no. 2 (March 26, 2022): 394–402. http://dx.doi.org/10.46729/ijstm.v3i2.466.

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The balanced scorecard (BSC) is one of the concepts of a managerial performance measurement system that has a function and significance for companies carrying out strategic management by using four measurement perspectives in a systematic and integrated manner. This study uses the balanced scorecard, and management can identify, formulate, and create a value proposition that is balanced and proportionate among its stakeholders (stakeholders). This study aims to determine how the company's performance benchmarks and stakeholder value propositions use the balanced scorecard approach. The type and approach of this research are descriptive qualitative. The data analysis model is carried out in two ways: First, qualitatively, namely by describing according to language, sentences and perspectives to get a logical understanding and relevant to the research objectives. Second, using the balanced scorecard approach, namely data analysis made in numbers based on the balanced scorecard approach. This study explains how the general concept of the balanced scorecard, the four perspectives of measuring the balanced scorecard, the implementation of the balanced scorecard, and the balance of stakeholder value propositions. The results showed the measurement of the balanced scorecard at PT. "X" indicates that the company has a good set of benchmarks in implementing the balanced scorecard. The results also show that several balanced scorecard perspectives are proven to positively impact company performance in all views, including financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This study is due to the company's ability to correctly identify, formulate and determine stakeholder value propositions through a balanced scorecard approach.

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Schalm, Corinne. "Implementing a Balanced Scorecard as a Strategic Management Tool in a Long-Term Care Organization." Journal of Health Services Research & Policy 13, no. 1_suppl (January 2008): 8–14. http://dx.doi.org/10.1258/jhsrp.2007.007013.

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Background The Capital Care Group, the largest public sector continuing care organization in Canada, had no ready access to information on its own performance and therefore was limited in its pursuit of evidence-informed decisionmaking. To remedy this, it was decided to introduce a balanced scorecard. Assessment of problem A literature review was conducted together with interviews with 10 other health care organizations which had implemented balanced scorecards. With this information, a workshop was held that resulted in a framework and about 120 potential indicators. Subsequently the number of indicators was reduced to 29, using pre-determined criteria. Results Development of a corporate balanced scorecard facilitated executive strategic thinking and clarified the organization's strategic direction. In parallel, scorecards were developed at the level of care centres. These had a common core of indicators, plus some site-specific ones. Development of the corporate scorecard took three years and an additional six months for the care centre scorecards. Strategies for change A formal implementation plan has been accepted by the executive team. Key to this is communicating to staff the role of scorecards for strategic management and not just performance measurement. Traditional thinking needs to change from a short-term operational focus to long-term strategy. In addition, champions need to be identified in each care centre and they need to be networked together. Finally, the scorecard is being integrated into existing operational management as a routine component together with resources to support its use. Lessons and messages The balanced scorecard has focused on its role as a strategic management tool. The indicators and dimensions need to be customized to the organization. Senior management must be seen to be driving its introduction. It is worth spending sufficient time developing and implementing a scorecard rather than trying to rush its introduction. The scorecard needs to be integrated with existing management processes and sufficient resources must be assigned. However, success will ultimately depend on the culture of the organization being appropriate and receptive.

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VIOLET, J. JERLIN, and H. JOSIAH H.JOSIAH. "Performance Management Using Balanced Scorecard." Indian Journal of Applied Research 4, no. 4 (October 1, 2011): 1–3. http://dx.doi.org/10.15373/2249555x/apr2014/239.

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Malbasic, Ivan, and Frederic Marimon. "A Simplified Balanced ‘Balanced Scorecard’." European Accounting and Management Review 5, no. 2 (May 2019): 38–60. http://dx.doi.org/10.26595/eamr.2014.5.2.3.

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Varia, K. "A balanced approach [balanced scorecard]." Manufacturing Engineer 84, no. 2 (April 1, 2005): 40–43. http://dx.doi.org/10.1049/me:20050207.

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Sushil. "How Balanced is Balanced Scorecard?" Global Journal of Flexible Systems Management 9, no. 2-3 (April 2008): iii—iv. http://dx.doi.org/10.1007/bf03396538.

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Gomes, Jorge, and Mário Romão. "The Balanced Scorecard." International Journal of Productivity Management and Assessment Technologies 5, no. 2 (July 2017): 1–15. http://dx.doi.org/10.4018/ijpmat.2017070101.

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Organizations are challenged to develop new organizational skills such as flexibility or expertise in order to quickly respond to changes in technology, competition and customer preferences. Companies cannot be competitive or successful if their business and information systems and technology (IS/IT) strategies are not strategic aligned. Nowadays, the importance of intangible assets is higher than traditional physical assets and performance measurement tools need to capture this new reality. Measuring organizational performance is a continuous challenge for both managers and researchers. Balanced scorecard (BSC) is a powerful tool that gives to managers a fast, but comprehensive view of the business including operational measures on customer satisfaction, organization's innovation, activities improvement, as well as financial measurements. In this paper the authors address the BSC and promote the discussion about the strengths and the limitations and pointing out new developments to overcome the today´s business trends.

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Ziegel, Eric R., R. Kaplan, and D. Norton. "The Balanced Scorecard." Technometrics 40, no. 3 (August 1998): 266. http://dx.doi.org/10.2307/1271199.

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Werner, Hartmut. "Die Balanced Scorecard." WiSt - Wirtschaftswissenschaftliches Studium 29, no. 8 (2000): 455–58. http://dx.doi.org/10.15358/0340-1650-2000-8-455.

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Gardiner, Chris. "Balanced Scorecard Ethics." Business and Professional Ethics Journal 21, no. 3 (2002): 129–50. http://dx.doi.org/10.5840/bpej2002213/420.

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Inamdar, Noorein S., Robert S. Kaplan, Mary Lou Helfrich Jones, and Rita Menitoff. "The Balanced Scorecard." Quality Management in Health Care 8, no. 4 (2000): 21–39. http://dx.doi.org/10.1097/00019514-200008040-00004.

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Gane, R., N. Haigh, and A. O'Brien. "A balanced scorecard." Manufacturing Engineer 81, no. 3 (June 1, 2002): 123–27. http://dx.doi.org/10.1049/me:20020306.

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Kippenberger, T. "The balanced scorecard." Antidote 1, no. 1 (April 1996): 8–9. http://dx.doi.org/10.1108/eum0000000006388.

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Rimar, S., and S. J. Garstka. "The “Balanced Scorecard”." Academic Medicine 74, no. 2 (February 1999): 114–22. http://dx.doi.org/10.1097/00001888-199902000-00010.

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Kolb, Susanne, and Daniel Heinemann. "Turnaround-Balanced Scorecard." Controlling 16, no. 12 (2004): 683–88. http://dx.doi.org/10.15358/0935-0381-2004-12-683.

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Schaltegger, Stefan. "Sustainability Balanced Scorecard." Controlling 16, no. 8-9 (2004): 511–16. http://dx.doi.org/10.15358/0935-0381-2004-8-9-511.

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Schäfer, Henry, and Gunner Langer. "Sustainability Balanced Scorecard." Controlling 17, no. 1 (2005): 5–14. http://dx.doi.org/10.15358/0935-0381-2005-1-5.

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Norton, David. "Beyond Balanced Scorecard." Controlling und Management 49, no. 6 (November 2005): 382–83. http://dx.doi.org/10.1007/bf03249627.

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Auger, Nathalie, and Denis A. Roy. "The Balanced Scorecard." Canadian Journal of Public Health 95, no. 3 (May 2004): 233–34. http://dx.doi.org/10.1007/bf03403656.

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Irawati, Dias Sukma. "Implementation of the Balanced Scorecard Approach in Industries: A Systematic Literature Review." IJIEM - Indonesian Journal of Industrial Engineering and Management 1, no. 2 (June 30, 2020): 105. http://dx.doi.org/10.22441/ijiem.v1i2.10161.

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A systematic review is a method used by researchers to identify, assess, and interpret all findings on research topics to be understood from various research perspectives before the researcher conducted the primary research. This article aims to determine which areas the Balanced Scorecard has used and applied using a systematic review method. The Balanced Scorecard is a concept for measuring the performance of an organization with four different perspectives. The preliminary article screening technique used is to review research papers with the keyword "Balanced Scorecard." 30 articles apply the balanced scorecard in various fields, including health, industry, transportation, finance, business, and management. From the financial and customer perspectives, there are 11 journals each. There are eight journals and 11 journals from internal business processes. The balanced scorecard theory, which is presented in 4 different perspectives, makes the balanced scorecard a balance between measuring an organization's performance in various fields.

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Taher, Tasman H. "ANALISIS PENDEKATAN BALANCED SCORECARD MENGUKUR KINERJA PERUSAHAAN." Al-KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN 5, no. 1 (July 14, 2018): 103. http://dx.doi.org/10.31602/al-kalam.v5i1.1337.

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To the face the increase of the current business environment into a more complex situation, a method of performance measurement that can accurately and comprehensively assess the company's performance is essentially needed. In this case the method which can be used is the Balanced Scorecard. The objective of the Balanced Scorecard method is to measure the performance of the company from four perspectives, namely: learning and growth perspective, internal business process perspective, customer perspective and financial perspective.The researcher conducted the research on PLN Palangka Raya District using the data from 2006-2008 to analyze the financial perspective, while for other perspectives using company data and calculation of questionnaires distributed to employees of PLN Palangka Raya District.The results of the research reveals that the overall performance of PLN Palangka Raya District is good enough, it is indicated by the value generated from the respective scorecards of each perspective. The conclusion that can be derived through the analysis is that the Balanced Scorecard is the best method in assessing the performance of the company, since the Balanced Scorecard raises the important aspects that are ignored by the traditional performance measurement, such as aspects of human resources, systems used in a corporation, operational processes, and aspects of customer satisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurate performance measurement is very important for management, both in the process of planning, decision making, and controlling, and in realizing the vision and mission of the corporation.

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Chalid, Lukman, Darwis Lannai, and Muhammad Syafi'i A. Basalamah. "Performance Measurement Through Balanced Scorecard Approach." JURNAL MANAJEMEN BISNIS 8, no. 2 (September 27, 2021): 352–59. http://dx.doi.org/10.33096/jmb.v8i2.896.

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The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.

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Fonda, Hendry. "ANALISIS KINERJA MENGGUNAKAN METODE BALANCE SCORECARD DAN NEURO FUZZY (STUDI KASUS PADA STIKES HANG TUAH PEKANBARU)." Jurnal Ilmu Komputer 3, no. 1 (March 30, 2017): 28. http://dx.doi.org/10.25311/2014/jik.vol3.iss1.20.

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Kinerja suatu organisasi adalah salah satu tolak ukur keberhasil ataupun kegagalan dari organisasi tersebut dalam menjalankan fungsi-fungsi organisasinya. Balanced scorecard adalah salah satu cara untuk mengukur kinerja. Pada balanced scorecard kinerja diukur dari empat (4) perspektif yaitu perspektif keuangan, pelanggan, proses bisnis internal dan pertumbuhan pembelajaran. Jika pada balanced scorecard kriteria diukur dengan mencari rata-rata skor maka salah satu cara untuk mencari nilai skor bisa digunakan neuro fuzzy dalam hal ini ANFIS.Pada ANFIS nilai skor didapat dari hasil training yang dilakukan untuk mendapatkan rule yang sehingga didapat skor dari kinerja. Pada evaluasi kinerja di STIKes Hang Tuah Pekanbaru didapat perbedaan hasil dengan menggunakan perhitungan balanced scorecard dan ANFIS. Selesih output pada balance scorecard dan ANFIS pada perspektif keuangan sebesar 0,33, pada perspektif pelanggan 0,15 – 0,43, pada proses bisnis internal 0,5 dan pada pertumbuhan dan pembelajaran sebesar 0,5. Walaupun terjadi perbedaan pada output hal ini tidak menyebabkan kriteria pada masing-masing perspektif berbeda antara balanced scorecard dan ANFIS. Pada balanced scorecard dan ANFIS hasil perhitungan menunjukkan bahwa perspektif keuangan mempunyai kriteria cukup, perspektif pelanggan kriterianya cukup, perspektif proses bisnis internal kriteria cukup dan perspektif pertumbuhan dan pembelajaran kriteria cukup.

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Aravamudhan, Suhanya, and T. J. Kamalanabhan. "Identifying balance in a Balanced Scorecard system." International Journal of Learning and Change 2, no. 4 (2007): 386. http://dx.doi.org/10.1504/ijlc.2007.017819.

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Roberts, Michael L., Thomas L. Albright, and Aleecia R. Hibbets. "Debiasing Balanced Scorecard Evaluations." Behavioral Research in Accounting 16, no. 1 (January 1, 2004): 75–88. http://dx.doi.org/10.2308/bria.2004.16.1.75.

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Lipe and Salterio (2000) found that superiors disregarded half of the information when using a Balanced Scorecard to evaluate the performance of two divisional managers. Only common measures affected the superiors' holistic evaluations, defeating the purpose of the Balanced Scorecard. Our study examines whether disaggregating the Balanced Scorecard results in evaluations consistent with the intent of the Balanced Scorecard approach. Results indicate the disaggregated strategy allows superiors to utilize unique as well as common measures, thus overcoming the common-measures bias. In addition, we find Balanced Scorecard performance evaluations explain more than half the variation in subsequent compensation decisions.

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Wardana, Linda Kusumastuti, and Cici Kurniawati. "Hotel and Restaurant Tax Contribution Analysis to Local Income in Tegal District from 2016 to 2020." AKUNTOTEKNOLOGI 14, no. 2 (December 28, 2022): 120–27. http://dx.doi.org/10.31253/aktek.v14i2.1799.

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Salah satu aspek penting perusahaan adalah pengukuran kinerja. Pengukuran kinerja ini dapat digunakan untuk menentukan keberhasilan perusahaan dan membangun fondasi untruk desain penghargaan di dalam perusahaan. Balanced Scorecard adalah istilah yang bertujuan untuk menyeimbangkan aspek keuangan dan non keuangan. Tujuan pada penelitian ini Untuk mengetahui kinerja PT Sariguna Primatirta Tbk apabila diukur dengan Balanced Scorecard. Penelitian ini menggunakan Balanced Scorecard untuk mengevaluasi kinerja PT Sariguna Primatirta Tbk dengan menggunakan Balance Scorecard penelitian yang diusulkan. Metode yang digunakan kuantitatif dengan menggunakan data sekunder berupa seperti gambaran umum, dokumen perusahaan. Hasil penelitian ini menunjukkan bahwa pengukuran kinerja perusahaan dengan menggunakan Balanced Scorecard yang telah dilakukan, skor kinerja PT Sariguna Primatirta Tbk kondisi tersebut menunjukkan kinerja perusahaan dalam keadaan “Baik” dan pencapaian manajemen yang cukup optimal sesuai dengan ketentuan yang ditetapkan oleh perusahaan.

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Jodlová, Olga. "Strategic management and Balanced Scorecard method." Acta Universitatis Bohemiae Meridionalis 12, no. 1 (September 24, 2012): 63–67. http://dx.doi.org/10.32725/acta.2009.008.

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Ramandita, Herda Dicky, Ema Utami, and Emha Taufik Lutfi. "Sistem Pengukuran Kinerja Manajemen Untuk Mengevaluasi Tujuan Perusahaan Menggunakan Model Balanced Scorecard Dan Gamification." Creative Information Technology Journal 4, no. 4 (January 12, 2019): 276. http://dx.doi.org/10.24076/citec.2017v4i4.120.

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Perusahaan adalah setiap bentuk usaha yang melakukan kegiatan secara tetap dan terus–menerus dengan memperoleh keuntungan dan atau laba bersih, baik yang diselenggarakan oleh orang perorangan maupun badan usaha yang berbentuk badan hukum atau bukan badan hukum, yang didirikan dan berkedudukan dalam wilayah negara RI. Kemajuan teknologi yang terus berkembang selalu memberikan perubahan – perubahan baru dalam meningkatkan kualitas dan kinerja suatu perusahaan, dalam era perkembangan teknologi yang semakin kompetitif perusahaan dituntut mampu menyusun menajemen strategis dalam rangka mengembangkan organisasinya agar dapat bertahan dan memenangkan persaingan. Pengukuran kinerja merupakan salah satu faktor yang penting dalam mencapai tujuan perusahaan, Salah satu model pengukuran kinerja adalah Balance Scorecard. Balance Scorecard adalah pengukuran kinerja perusahaan yang modern dengan mempertimbangan empat perspektif (yang saling berhubungan) yang merupakan penerjemahan strategi dan tujuan yang diingin dicapai oleh suatu perusahaan, yang kemudian diukur dan dimonitor secara berkelanjutan. Model lain yang bisa diadopsi adalah Gamification, gamification merupakan integerasi game element kedalam sistem informasi atau aplikasi non-game. Sistem pengukuran kinerja menggunakan model Balanced Scorecard yang didukung dengan Gamification menjadikan model Balanced Scorecard lebih interaktif. Kata Kunci — kinerja manajemen, balanced scorecard, gamifikasiCompany is any form of business conducting activities on a regular basis and continuously, whether held by individuals or business entities which are legal entities or legal entities, established and domiciled within the territory of the Republic of Indonesia. Technological advancements are always evolving always provide new changes in improving the quality and performance of a company, in an era of increasingly competitive technological development companies are required able to arrange management in the framework of organizational development in order to survive and win. Balance Performance Scorecard is one of the important factors in achieving company goals. Balance Scorecard is a modern enterprise performance measurement with consideration of four perspectives (interconnected) which is a translation of strategy and goals desired by a company, which is then measured and monitored continuously. Another model that can be adopted is Gamification, gamification is an integeration game element in information systems or non-game applications. The Balanced Scorecard system is more interactive. The Balanced Scorecard model is more interactive. Keywords — performance managemet, balanced scorecard, gamification

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Novitasari, Budi Tiara. "BALANCED SCORECARD DALAM INSTITUSI PENDIDIKAN LANJUT." Nominal: Barometer Riset Akuntansi dan Manajemen 8, no. 2 (September 19, 2019): 152–65. http://dx.doi.org/10.21831/nominal.v8i2.26520.

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Abstrak: Balanced Scorecard dalam institusi pendidikan lanjut. Balanced scorecard tidak hanya dikenal sebagai alat pengukur kinerja multidimensional yang menggabungkan aspek keuangan dan keuangan dalam organisasi akan tetapi juga dikenal sebagai sistem stratejik manajemen yang terintegrasi. Berbagai literatur dan penelitian terdahulu telah menganalisa penerapan dan peran balanced scorecard dalam organisasi. Kemampuan balanced scorecard untuk menggabungkan aspek keuangan dan aspek non-keuangan memberikan kesempatan untuk penerapan yang lebih jauh dalam organisasi non-profit, salah satunya adalah institusi pendidikan. Berbeda dengan entitas bisnis lain, penting bagi institusi pendidikan untuk turut memasukkan 3 fungsi utamanya yang meliputi, pengajaran dan pembelajaran, penelitian dan pengabdian masyarakat ke dalam pengukuran kinerjanya. Paper ini bertujuan untuk memaparkan hasil penelitian terdahulu terhadap penerapan dan pengembangan balanced scorecard dalam institusi pendidikan. Dengan memaparkan bagaimana fungsi institusi pendidikan dapat dipaparkan dalam perspektif balanced scorecard, paper ini diharapkan mampu memberikan gambaran dan acuan bagi penerapan balanced scorecard dalam institusi pendidikan.Kata kunci: balanced scorecard, kinerja, perguruan tinggi

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Prasetya, Syarief Gerald. "ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)." Jurnal Ilmiah Binaniaga 7, no. 01 (April 27, 2019): 61. http://dx.doi.org/10.33062/jib.v7i01.278.

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Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

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Fijałkowska, Justyna, and Cidalia Oliveira. "Balanced Scorecard in Universities." Journal of Intercultural Management 10, no. 4 (December 1, 2018): 57–83. http://dx.doi.org/10.2478/joim-2018-0025.

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Abstract Objective: Performance measurement and reporting leading to greater transparency and accountability of universities have become a challenging issue. Increasingly, universities have been required to provide performance indicators—empirical evidence of their value creation — to the different group of stakeholders. One of the approaches that may be applied by universities is the Balanced Scorecard (BSC). The objective of this paper is to indicate the BSC as a useful tool for the evaluation of the universities’ performance. Methodology: This study is based on the following research methods: descriptive, deductive, and the literature review. It refers also to case studies that are quoted in the context of their practical BSC application experience and it presents the pioneer approach of California University in BSC adoption. The rationale of this paper follows the principal-agent theory that is a foundation of the accountability concept. It refers also to the new managerialism, new public management, and entrepreneurial university. Findings: Based on the literature review concerning the analysis of the examples of universities implementing BSC, this paper argues that BSC provides a framework for the performance measurement that allows for the increased transparency and accountability of these institutions. Value added: The pioneer BSC framework presented in this paper can be used as the basis for the development of general performance measurement in universities. Recommendations: It is recommended that the universities that want to boost their transparency and be accountable for their outcomes apply and develop the BSC framework to which we refer to in this paper.

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Oliveira, Cidália, Amaia Oliveira, Justyna Fijałkowska, and Rui Silva. "Implementation of Balanced Scorecard." Management 26, no. 1 (June 30, 2021): 169–88. http://dx.doi.org/10.30924/mjcmi.26.1.10.

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Contemporary organizations need to follow their performance over a continuous period, as the short period is not enough to provide complete control. Bearing this in mind, performance measurement indicators must be reflecting the organizational strategy, not just in the short term, but also in the medium and long term. In the past, especially in industrial enterprises, a high interest in measuring organizational performance was noted. Afterward, the need for effective performance management has also gained increased recognition and interest in Higher Education Institutions (HEIs). Considering the transversal demand for management control tools, the Balanced Scorecard (BSC) gained special highlight, based on its four interlinked perspectives (financial, customer, internal processes, and learning & growth), originally developed by Kaplan and Norton. The BSC was selected for this research, as it has been already implemented by multiple HEIs, to guide managers and directors in their decisions and contribute to greater efficiency. It was, therefore, also selected for the implementation by an analyzed Portuguese higher education institution. This research aims to contribute to the empirical and practical understanding of BSC implementation in higher education, whilst providing orientation to directors and managers of HEIs. With the implementation of this tool, managers and directors can monitor the organizational performance and follow the defined strategy in the medium and long term. Based on these findings, other institutions could use this study as a guide and a benchmark.

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LaChance, Sue. "Applying the balanced scorecard." Strategic HR Review 5, no. 2 (January 2006): 7. http://dx.doi.org/10.1108/14754390680000856.

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Sanger, Mark. "Supporting the balanced scorecard." Work Study 47, no. 6 (November 1998): 197–200. http://dx.doi.org/10.1108/00438029810238589.

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THOMPSON, KENNETH R., and NICHOLAS J. MATHYS. "The Aligned Balanced Scorecard:." Organizational Dynamics 37, no. 4 (October 2008): 378–93. http://dx.doi.org/10.1016/j.orgdyn.2008.07.006.

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Maltz, Alan C., Aaron J. Shenhar, and Richard R. Reilly. "Beyond the Balanced Scorecard:." Long Range Planning 36, no. 2 (April 2003): 187–204. http://dx.doi.org/10.1016/s0024-6301(02)00165-6.

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Chytas, Panagiotis, Michael Glykas, and George Valiris. "A proactive balanced scorecard." International Journal of Information Management 31, no. 5 (October 2011): 460–68. http://dx.doi.org/10.1016/j.ijinfomgt.2010.12.007.

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Zimmermann, Klaus, Paschen von Flotow, and Stefan Seuring. "Supply Chain Balanced Scorecard." Controlling 15, no. 10 (2003): 555–64. http://dx.doi.org/10.15358/0935-0381-2003-10-555.

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Fließ, Sabine, Britta Lasshof, and Thorsten Matznick. "Balanced Scorecard für Dienstleister." Controlling 18, no. 2 (2006): 99–106. http://dx.doi.org/10.15358/0935-0381-2006-2-99.

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