Thirty years with the balanced scorecard: What we have learned

Tawse, Alex; Tabesh, Pooya

doi:10.1016/j.bushor.2022.03.005

Cited by 44 publications

(34 citation statements)

References 38 publications

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“…The analysis shows that using a strategy map to make effective causal links improves SBSC adoption. Evidence suggests that a strategy map does this primarily by making it easier for an organization to focus on and prioritize its goals and reducing the motivational reasoning biases of management (Tawse and Tabesh, 2023; Quesado et al , 2018). Based on the SBSC framework and DEMATEL, the proposed strategy map made it more manageable for an organization to estimate its external environment (Lueg and Julner, 2014).…”

Section: Discussionmentioning

confidence: 99%

“…Based on the SBSC framework and DEMATEL, the proposed strategy map made it more manageable for an organization to estimate its external environment (Lueg and Julner, 2014). Using a strategy map has also improved organizational commitment and coordination by building a shared understanding of how administrative processes depend on each other (Tawse and Tabesh, 2023) and how they relate to strategic goals for sustainability. Moreover, DEMATEL qualifies executives and management to analyze and recognize a strategy map by understanding each objective's direct and indirect impacts on all others.…”

Section: Discussionmentioning

confidence: 99%

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Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies

Al‐Mawali

2023

SAMPJ

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Purpose The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map. Design/methodology/approach The DEMATEL approach is used to obtain a matrix including direct and indirect influences between the five perspectives of SBSC and among 23 key performance indicators (KPIs). DEMATEL data are gathered from experts to propose a model and establish reliable relationships between performance metrics. Using DEMATEL and the SBSC framework, a strategy map for the SBSC dimensions and KPIs was built to illustrate strategic cause-and-effect relationships among the various dimensions and performance indicators. Findings The outcomes indicated that internal process and financial perspectives play essential outputs. Sustainability is the most critical predictor (causal) in the model, then customer and learning and growth dimensions, indicating that sustainability, learning and growth and customer dimensions all positively affect other dimensions. Additionally, sustainability has bi-directional in its link to the customer and internal processes and bi-directional in its relationship to finance, learning and growth. Numerous additional linkages are observed among the five SBSC perspectives and KPIs. Research limitations/implications The data collected is based on an “average” company in manufacturing sector; thus, companies need to customize this model to ensure that their strategies are clearly translated into KPIs. Practical implications The findings gave valuable information to management about manufacturing companies KPIs. They determined which KPIs are regarded as outcome (effect) variables and which KPIs are considered predictor (casual) variables. Additionally, the findings offer management with SBSC perspectives that should be traded as outcomes and those that should be traded as predictors. Additionally, the findings highlighted the critical KPIs and explained their interrelationships. This enables managers to focus on the significant financial besides non-financial indicators and comprehend the logical connection among them. Social implications The results qualify executives and management to analyze and recognize a strategy map by understanding each objective's impacts, including direct and indirect, on all others. The typical analysis comprises determining the strategic objectives that are “cause” and the objectives considered as “effect”. As this study extends the BSC framework to have sustainability perspectives, the results of DEMATEL provide administrators with exceptional information to blend the conventional BSC perspectives with sustainability as added perspective. Originality/value The current study proposed an illustration model for strategy map development and also provide an interrelationship among SBSC perspectives.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies

Al‐Mawali

2023

SAMPJ

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“…The achievement of targets from performance indicators as a whole means that the goals of the institution are achieved and it can be concluded that the institution can achieve its vision. Using the Human Resources Scorecard method based on the Objectives Matrix (OMAX) assessment model helps institutions monitor all aspects of their performance and immediately make improvements to improve institutional performance whose achievements are still far below the target (Tawse & Tabesh, 2022).…”

Section: Analysis Of Human Resources Scorecard Performance Measuremen...mentioning

confidence: 99%

Implementation of Human Resources Scorecard-Based Human Resources Work System Design at PT. Suryasukses Abadi Prima

Septiani

Setiadi

2023

ijjm

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PT. Surya Sukses Group is one of the largest plastic manufacturers in Indonesia. This company has been established since 1989 whose products have been used by many industries. This study aims to determine the stages of implementing the Human Resource Scorecard and measuring human resource performance based on the Human Resource Scorecard at PT. Surya Success Group. The Human Resource Scorecard is a way to measure and show the performance of a company's human resources in a comprehensive manner that is directly aligned with the company's vision, mission and goals. This study uses a four-perspective approach, namely the Financial Perspective; Customer Perspective; Internal Business Process Perspective; Learning and Growth Perspective. Data collection was obtained from research related to four perspectives from PT. Surya Success Group. So the total score of PT. Surya Sukses Abadi Prima in 2019 was 2,506 which was classified as a bad company performance and in 2020 it was 3,139 which was classified as a medium company performance.

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“…El Balanced Scorecard o cuadro de mando integral, es considerado una herramienta de control que sistematiza y gestiona la implementación de estrategias gerenciales influyentes. Su aplicabilidad data después de la II Guerra Mundial desde los procesos de transformación de la información (Tawse y Tabesh, 2022). El tejido organizacional global cuenta con el uso de esta herramienta como una forma significativa para el accionar de la estrategia en las organizaciones públicas, respaldada por resultados asombrosos en muchos países, en su mayoría Asia, Europa y Norteamérica (Romero y Zabala, 2018).…”

Section: Introductionunclassified

Cuadro de mando integral y calidad de vida urbana: Estrategias para el desarrollo local

León¹,

Cavero²,

Vega³

et al. 2022

RCS

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El cuadro de mando integral aplicado como método de evaluación de las organizaciones públicas y privadas, se ajusta a un panorama competitivo en el cual la calidad de vida urbana constituye un factor esencial hacia la promoción del desarrollo local. El presente artículo tiene por objetivo analizar el cuadro de mando integral y calidad de vida urbana, como estrategia que promueve el desarrollo en los municipios Chimbote y Nuevo Chimbote del Departamento de Áncash-Perú, durante el año 2020 y 2021. Se utilizó un tipo de investigación descriptiva, con diseño no experimental, de campo, empleando la técnica de la encuesta sistematizando la información recolectada. Los resultados muestran que el cuadro de mando integral es un método de evaluación para organizaciones apoyado en la planificación estratégica; la calidad de vida urbana es promovida desde las políticas públicas de las municipalidades; el cuadro de mando integral vincula la estrategia de la gestión definida desde clientes, procesos internos, financiera, aprendizaje y crecimiento que con visión sistémica y contextual logran apoyar al desarrollo local. Se concluye, que esta estrategia de desarrollo posee debilidades para generar innovación organizacional y de procesos, demandando capacitación en innovación organizacional para el personal directivo y actualización de equipos de trabajo.Palabras clave: Cuadro de mando integral; gestión; calidad; vida urbana; desarrollo local.

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Thirty years with the balanced scorecard: What we have learned

Cited by 44 publications

References 38 publications

Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies

Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies

Implementation of Human Resources Scorecard-Based Human Resources Work System Design at PT. Suryasukses Abadi Prima

Cuadro de mando integral y calidad de vida urbana: Estrategias para el desarrollo local

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