Strategic Enterprise Management for Innovative Companies: The Last Decade of the Balanced Scorecard

Abstract

ABSTRACT

It-Enabled Dynamic Capability on Performance: An Empirical Study of BSC Model

“…The performance management model of BSC proposed by Kaplan and Norton (1996, 2004, 2008 shows that IT enables organizations to respond to external and internal challenges through operational business processes, such as innovation, operation, and post-sale. Melville et al (2004) (Sen et al, 2017). Per Kaplan andNorton (2000, 2008), strategic maps, dashboards, cockpits, and performance reports provide information to develop knowledge and provide intelligence to managers for decision-making.…”

“…The BSC is an integrated framework to track financial and nonfinancial indicators, helping an organization align its initiatives with strategy and achieve corporate performance (Bento et al, 2013;Brito & Brito, 2012;Kaplan, 2010;Sen et al, 2017;Yoshikuni & Albertin, 2014). Corporate performance is measured from the multidimensional prism perspective (Najmi, Etebari, & Emami, 2012), through financial and nonfinancial measures (Ouakouak & Ouedraogo, 2013;Santos-Vijande, López-Sánchez, & Trespalacios, 2012) of causal relations, within and between strategy objectives that culminate in FP.…”

“…Senior managers have focused on understanding how FP is created by identifying, measuring, and managing longterm shareholder value drivers (Brito & Brito, 2012;Bryant, Jones, & Widener, 2004;Jordão & Novas, 2013;Sen et al, 2017).…”

“…A business process comprises the value chain's internal activities, leading to financial productivity, success, and satisfied customers (Jordão & Novas, 2013;Sen et al, 2017). The generic view of the internal business process perspective encompasses the entire internal value chain, decomposed into three processes: innovation, operations, and post-sales (Kaplan & Norton, 2008).…”

Work safety management applied to a lab used by a junior company of chemical engineering

“…The Balanced Scorecard (BSC), is presented by Kaplan and Norton (1997) http://www.ijmp.jor.br v. 10, n. 1, January -February 2019 ISSN: 2236-269X DOI: 10.14807/ijmp.v10i1.787 The scorecard creates a structure, a language, in order to transmit the mission and the strategy, generating an integrated board to track indicators and inform the employees about the vectors of present and future success, aligning the initiatives with the strategy, reaching cooperative development (BENTO et al, 2013;BRITO;BRITO, 2012;KAPLAN, 2010;SEN et al, 2017;YOSHIKUNI;ALBERTIN, 2014). The BSC is an operation based on the cause and effect of relationships between the components of organizational strategy (KAPLAN; NORTON, 2004).…”