Can the Balanced Scorecard Help in Designing Conference Calls? The Effect of Balanced Information Composition on the Cost of Capital

Firk, Sebastian; Hennig, Jan Christoph; Wolff, Michael

doi:10.1080/09638180.2019.1709523

Cited by 14 publications

(9 citation statements)

References 72 publications

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“…The BSC appears suitable for use by all types and sizes of companies (De Geuser et al, 2009;Malagueño et al, 2018) and may satisfy multiple managerial and information needs by presenting in single report apparently disparate elements of the competitive agendas, such as profitability measures, cash flow, customer satisfaction, response time, quality, teamwork, lead-time reduction and long-term management. Finally, the balanced approach among the four perspectives enables a more holistic presentation of the business and be beneficial in the context of external communication in terms of financial and non-financial information to disclose (Firk et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy

Costantini¹,

Landi²,

Bonazzi³

2020

IJARBSS

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The balanced scorecard (BSC) has received considerable attention, by companies and researchers, for its potentiality in mitigating the limitations of traditional management accounting tools and supporting strategic management. Despite this interest, there is still little empirical evidence on the levels of BSC implementation and the contingency factors influencing it. This study explores whether company size and type of industry affect the BSC use and focuses on motivations of the BSC use (or non-use). A survey was conducted in a highly productive region, Northeast Italy, and quantitative analysis was carried out to assess the statistical significance of the association between the contingency factors and the BSC use. The results confirm prior studies showing that BSC use is biased towards larger companies. However, this holds in every industry except in manufacturing, where also small firms are prone to adopt it. A qualitative analysis integrates these results highlighting that the BSC is mainly used to align objectives and improve business processes and communication within organizations.

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Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy

Costantini¹,

Landi²,

Bonazzi³

2020

IJARBSS

View full text Add to dashboard Cite

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“…Traditionally, an open nature conference call is used to deliver information and leverage the BSC's financial and non-financial perspectives to support the lower cost of capital (Firk et al, 2020).…”

Section: Additional Applications and Usesmentioning

confidence: 99%

“…Additional use of the BSC also included Firk et al (2020), who evaluated the application of a BSC to minimize the risk of loss due to unintended disclosure of information during earnings conference calls. Earnings calls are used to share information between managers of an organization and investors.…”

Section: Various Applications Of the Bscmentioning

confidence: 99%

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Systems Perspective of the Use of the Balanced Scorecard for Organization Development and Change

Yawson,

Paros

2023

Sage Open

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The Balanced Scorecard (BSC) is an instrument used for intervention and strategic management that promotes Organization Development and Change (ODC). The BSC has been implemented across many industries, including business, healthcare, government, and nonprofit organizations. The BSC is used worldwide to focus operations and align goals within organizations to drive the organization’s mission, vision, and strategy. Additionally, the BSC can be helpful to enhance internal and external stakeholder communication. This paper discusses the BSC as a tool for ODC. The purpose of this study is to explore existing uses, recognize organizational needs, and evaluate current and relevant benefits for using a BSC to manage organizational expectations and drive performance. This paper, from the authors’ perspectives, concludes by analyzing the value of using a BSC for intervention and decision making by leaders within organizations and how systems theory and thinking can be used to address the limitations of the BSC. An attempt is made to answer whether the BSC is still relevant in today’s organizations.

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“…Today, many organizations use various tools to measure their performance [1] to stay competitive in their business environment [2].…”

Section: Introductionmentioning

confidence: 99%

Identifying and Ranking the Factors Influencing the Performance of Human Resources in Mostazafan Foundation Using Fuzzy Delphi‐AHP and BSC Methods

Shojaie

Mojibi

Ashrafi

2022

Discrete Dynamics in Nature and Society

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The presented study evaluates the performance with the balanced scorecard approach and fuzzy Delphi in the Mostazafan Foundation. The main goal of the present study is to consider the most important key indicators of human resource performance for designing a business dashboard based on multi-criteria decision-making in the Mostazafan Foundation. For this, the main contributions of the article are (1) identifying the main effective human resource performance indicators using the Delphi method and (2) presenting an integration framework using multi-criteria decision-making according to the determined indicators. The target population of the study was the senior and middle managers of the Mostazafan Foundation. The questionnaire was completed by 30 experts and Cronbach’s coefficient for the questionnaire was calculated to be 0.87. Finally, after using the fuzzy Delphi method, the key indicators for evaluating the performance of the Mostazafan Foundation were obtained and ranked using AHP. The results show the ranking of indicators from the financial perspective: the organization’s profit per employee (per capita profit), the organization’s income per employee (per capita income), and the cost of compensation for total services per employee; from the customer’s point of view: the level of commitment and belonging of employees to the organization; the client’s complaint rate and employees’ perceptions of using their capabilities in the organization; in terms of internal processes: agility in hiring the right staff, key employees by market standards; and in terms of growth and learning, the percentage of key employees with a development plan, the rate of staff with a coach, and the rate of trained staff.

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Can the Balanced Scorecard Help in Designing Conference Calls? The Effect of Balanced Information Composition on the Cost of Capital

Cited by 14 publications

References 72 publications

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy

Systems Perspective of the Use of the Balanced Scorecard for Organization Development and Change

Identifying and Ranking the Factors Influencing the Performance of Human Resources in Mostazafan Foundation Using Fuzzy Delphi‐AHP and BSC Methods

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