Researching the Effectiveness of the Balanced Scorecard by Using the Process Perspective A Research Proposition

Kumar, Sanjay

doi:10.2139/ssrn.2368919

Cited by 2 publications

(3 citation statements)

References 64 publications

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“…According to the BSC application for organization, it is necessary to have clarity on missions and visions, then be able to transfer the policies to various levels of workers for the achievement of the goals, and able to maintain the competitive ability of the business [23]. It is essential to have a consistent plan, application, evaluation, and improvement [24]. It can be seen that the Balanced Scorecard is a tool weighing each factor unequally.…”

Section: Balanced Scorecardmentioning

confidence: 99%

Motivation and Performance Evaluation Literacy of Skilled Worker: Balanced Scorecard Approach

Meesook¹,

Aujirapongpan²,

Chanatup³

et al. 2022

TEM Journal

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The research aims at studying the motivation and performance evaluation literacy of skilled workers on Balanced Scorecard Approach. A sample group derived from 350 skilled workers of an export condom company in Thailand. Multiple Regression was used to analyze the influence of the Motivation Factors according to Herzberg’s Two- Factor Theory on the performance evaluation literacy of skilled workers. The research result revealed that the performance motivation had a significant relationship with the literacy of skilled workers on Balanced Scorecard (BSC) approach. Especially, Motivation Factors, which indicated positive effects on the literacy of the skilled workers on the BSC approach significantly at 0.05 level. It can be beneficial to various organizations to apply the study results by making a plan, improving, and determining the evaluative strategies through the processes focusing on Herzberg’s Two-Factor Theory. It can promote the use of BSC as a tool of evaluation to achieve the goals,specifically the emphasis of Motivation Factors such as giving praise, emphasizing the success of work, challenging work, and responsibility, to use with the skilled workers.

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Section: Balanced Scorecardmentioning

confidence: 99%

Motivation and Performance Evaluation Literacy of Skilled Worker: Balanced Scorecard Approach

Meesook¹,

Aujirapongpan²,

Chanatup³

et al. 2022

TEM Journal

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“…In the context of India, Kumar (2013), while exploring the antecedents of BSC adoption, found that product market dynamics, centralisation and formalisation are the key determinants, whereas Aravamudhan and Kamalanabhan (2009) discovered that contingency factor (firm size, product life cycle stage and strong market position) and behavioural factors (involvement and experience of top management) both tend to support BSC adoption in Indian firms. However, in addition to top management’s commitment, the determination of critical success factors and an effective organisational communication system are also found to be prerequisite for the successful implementation of the BSC (Farooq and Hussain, 2011; Pandey, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

“…In an interesting study, Valmohammadi and Servati (2011) revealed that growth and learning perspective of BSC improves knowledge management of the firm leading to positive impact on organisational performance. However, exploring the consequences of BSC adoption, Kumar (2013) opines positive consequences of BSC adoption but fails to find significant outcomes of BSC adoption. He further states that consequences should be explored beyond financial yardstick encompassing multiple perspectives.…”

Section: Literature Reviewmentioning

confidence: 99%

The adoption of balanced scorecard: an exploration of its antecedents and consequences

Singh

Arora

2018

BIJ

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Purpose The purpose of this paper is to study the adoption of balanced scorecard (ABSC) as performance management system (PMS). It also proposes a framework for empirically validating the antecedents and consequences of the ABSC as PMS. Design/methodology/approach Through the extensive review of BSC literature, the antecedents and consequences factors of BSC adoption as PMS are explored. A conceptual model is derived which hypothesises the relationship between the antecedents and consequences of the ABSC. The data collected by surveying perception of 128 bank employees is empirically tested. Confirmatory factor analysis is used to test the validity of the proposed measurement model, and hypothesised relationships are tested using structural equation modelling. Findings The findings confirmed the hypothesised conceptual model. They indicate that top management involvement and interdepartmental communication are the two prime antecedent factors which significantly lead to ABSC as PMS. In addition to this, the findings validate a strong causal relationship between ABSC and three consequence factors, namely, employees’ behaviour, organisational capabilities and perceived performance. Research limitations/implications The current study broadens the understanding of the notion of BSC as PMS in a considerable manner. It overcomes the inadequacy of the previous studies which failed to explore the antecedents and consequences of ABSC in a comprehensive way. The studies’ key limitation is that it is based on the perception of employees which can be overcome by using multiple methods to collect data in future studies. Originality/value The current study makes a significant contribution to the BSC literature. It is a first of its kind study to provide empirical validation to the conceptual model of antecedents and consequences of the ABSC as PMS. The research finding offers key implications for both researchers and practitioners.

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Researching the Effectiveness of the Balanced Scorecard by Using the Process Perspective A Research Proposition

Cited by 2 publications

References 64 publications

Motivation and Performance Evaluation Literacy of Skilled Worker: Balanced Scorecard Approach

Motivation and Performance Evaluation Literacy of Skilled Worker: Balanced Scorecard Approach

The adoption of balanced scorecard: an exploration of its antecedents and consequences

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