Learning to create value through the ‘balanced scorecard' model: an empirical study

Balanced Scorecard: Is It Beneficial Enough? A Literature Review

“…Via BSC, manufacturing plants can perform better after strategically associating their corporate objectives with their systems of performance measurement (Ling & Chye, 2001). The use of BSC is a measure suitable for understanding the value creation through investing in human resources (Perramon, Rocafort, Bagur, & Llach, 2016). Also, Bose and Thomas (2007) signify the importance of learning and growth for strategic management so that the performance of intellectual capital may be identified, improved, and made better.…”

“…The effects of BSC on organisational performance in several empirical studies of articles reviewed in this study have different levels of clarity in terms of the way they were assessed and reported. From 40 identified empirical researches in private sector and SMEs, there are 12 articles (30 per cent) of these empirical studies which illustrated increases in the financial performance measures following the adoption of BSC, comprising Davis and Albright (2004), Ling and Chye (2001), Lopez-Valeiras, and Gomez-Conde (2018), Craig and Moores (2005); Perramon et al, (2016), Wu (2005), Garengo and Biazzo (2012), Gumbus and Lussier (2006), Chang (2008), Chiang and Lin (2009), Andjelcovic and Dahlgaard (2013), and Gurd and Ifandoudas (2014).…”

Validando as relações de causa e efeito no balanced scorecard (BSC): Um estudo de caso no setor hoteleiro

“…A causa dessas críticas é o argumento de que a relação causal defendida pelos seus adeptos não é comprovada empiricamente, e sim por ideias subjetivas. São poucas as pesquisas que visam analisar empiricamente o efeito do uso do BSC nas organizações (Perramon et al, 2015).…”

Balanced Scorecard como estrategia para el cumplimiento de KPI’s de un e-commerce peruano

“…Para enfocarse y facilitar la integración de la estrategia, se debe elaborar un conjunto de indicadores que monitoreen los factores clave de éxito de una empresa para medir el avance hacia el logro de los objetivos estratégicos [12]. Los KPI's seleccionados deben ser idóneos para medir dichos objetivos [8].…”

“…El BSC se combina con los KPI's según las necesidades específicas [12]; al mismo tiempo, disminuye el exceso de información al utilizar medidas relevantes [8]. Para obtener un cambio significativo en el KPI, se plantean las iniciativas estratégicas que ponen en marcha una acción, con el fin de asegurar que la decisión tomada fue efectiva, así duran las acciones robustas y permanentes [14].…”