Explore the vast range of titles available.

Comprehensive performance measurement systems such as the balanced scorecard have received considerable attention in marketing. However, whether and under which circumstances comprehensiveness as a performance measurement system property is desirable and contributes to firm performance is still a subject of debate in research and practice. To address this issue, the authors use dyadic field data from marketing managers and management accounting executives and extend prior work by developing and testing a more complex, contingency-based model. The empirical results confirm the developed framework. In particular, the results show that the relationship of comprehensiveness in a marketing performance measurement system to firm performance is conditional. Marketing alignment and market-based knowledge mediate this relationship, depending on marketing strategy, marketing complexity, and market dynamism. These insights explain mixed findings of previous research and provide important implications for research and managerial practice.

The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and management systems. This paper focuses on the balanced scorecard (BSC), a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards (SBSCs). There is much scholarly discussion about SB SC architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management.

PurposeThis study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental performance.Design/methodology/approachThis paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases.FindingsThe first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes.Research limitations/implicationsThe literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes.Practical implicationsThe conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives.Social implicationsEnvironmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.Originality/valueThis is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator.

Since its introduction by Kaplan and Norton in 1992, the Balanced Scorecard (BSC) has gradually been adopted as a fundamental system of management by many organisations. Because the BSC is mainly designed for large companies in developed countries, there is a question of its successful application in Small and Medium-sized Enterprises (SMEs), especially those in developing countries. As there is little research in this area, this book is designed to fill that gap. In this book, Vietnamese SMEs are used as the central study cases for the application of BSC. Such a system enables SMEs to meet their management needs more quickly. Lessons learned in this study can be extended not only to other Vietnamese SMEs but also to firms in other countries with similar economic conditions. The book will also provide an improved understanding on factors influencing the adopting process.

Data Envelopment Analysis (DEA) is a mathematical programming model that calculates the relative efficiency of homogenous Decision Making Units (DMUs). The conventional DEA models used to calculate the efficiency require the exact amount of inputs and outputs; in real business situations, however, it is often impossible to determine the exact numeral value of some inputs and outputs. At the same time the Common Set of Weights (CSW) overcomes the weakness of DEA models for assessment under same conditions. On the other hands, it is important to considering the balance in evaluation and calculation of indicators. This study develops a new model to calculate the CSW in fuzzy environments, considering the balanced environment using the Balanced Scorecard (BSC). Our proposed model is linear for fairly and equitably evaluating the DMUs on the same scale, also enables us to deal with fuzzy environment and greatly reduces the computational complexities for enormous volumes of data in many real applications and treat difficulties in fuzzy DEA models. From a managerial point of view, this paper aims to provide an integrated framework to form a better strategic decision-making process about organization performance, which ultimately leads to the competitive advantages and success of the organization in the long run. Finally, in the field of performance management, the proposed model was applied to evaluate the performances of ten manufacturing enterprises in to confirm the validity and applicability of the proposed approach.

Purpose The purpose of this paper is to provide empirical evidence regarding the relationship between the level of comprehensiveness of a performance measurement system (PMS) and its respective organizational effectiveness. The extant literature has highlighted that a PMS may successfully contribute to the implementation of the organizational strategy, with the balanced scorecard (BSC) serving as an exemplar of a strategy performance management tool and playing a primary role to this end. However, the reasons for the overall high rate of failure in the implementation of the BSC remain unexplained and, to date, little empirical research exists regarding the design of PMSs such as the BSC and its constituent elements. Design/methodology/approach Using a survey of 103 Italian managers, the paper advances a model describing a comprehensive BSC design, after identifying the key attributes from the performance management literature. Data were analyzed using cluster analysis and multiple regression analysis. Findings Results suggest that organizations are implementing the BSC following two different approaches, which vary from a less comprehensive to a more comprehensive design. More importantly, the BSC design explains variation across three organizational effectiveness measures: improvements in translating the organizational strategy into operational goals, understanding cause–effect relationships and enhancing internal communication among employees. Originality/value The paper builds on and extends the previous literature on performance management in two ways. First, via a literature review, it introduces a model describing a comprehensive BSC design, which includes 12 attributes. Second, it demonstrates that organizational effectiveness varies positively with the level of comprehensiveness of the BSC design.

In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards (SBSC). They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm's sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are illsuited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against three fundamental conditions for an effective management of corporate sustainability—the generation of positive outcomes at the societal level, the consideration of complexities and tensions, and the integration of heterogeneous and competing logics—to show that the SBSC is diametrically opposed to the complex and multi-facetted nature of corporate sustainability and ill-suited to achieve transformational change of for-profit organisations towards sustainability. Second, we address the question whether architecture of the SBSC matters and find that it is a fallacy to believe that the architecture of SBSCs can address this fundamental misfit. Rather, our argument reveals that irrespective of its architecture the SBSC is not a suitable tool for achieving strategic change for sustainability beyond incrementalism because it is deeply rooted in the idea of aligning sustainability with established core business routines. We propose that the emerging integrative view on corporate sustainability offers a more promising route for scholars and practitioners who are truly concerned with a deep transformation of private firms towards more sustainability.

This study explores how the sustainability balanced scorecard (SBSC) incorporates endogenous (actions created by an organisation) and exogenous environmental risk (actions or events external to an organisation) factors. The study's motivation is the traditional balanced scorecard’s (TBSC’s) limited ability to capture organisational environmental risks and resource resilience actions effectively. Public healthcare organisations' use of TBSC suggests its sensitivity to healthcare organisations’ external and internal environment changes, but with limited investigations. Data collected by interviews from a large Australian regional public health organisation were thematically analysed. The findings suggest SBSC is a more useful tool than TBSC in recognising and distinguishing a public healthcare system’s internally generated endogenous environmental practices, such as disposal of surgical waste products, and exogenous environmental risk factors including climate change impacts, natural disasters, and pandemics. The study provides two important contributions. First is a preliminary guide to identify and monitor actions that mitigate exposure to exogenous environmental risks and build resilience. Second, a new direction for the SBSC's theoretical development is identified by the findings, highlighting the use of the fifth perspective to monitor the response to exogenous conditions and resilience of the organisation to such risks.

PurposeThis study aims to examine corporate sustainability in the hospitality industry as it caters to multiple stakeholders such as society and environment. Further, the researchers have attempted to portray a comprehensive outlook of corporate sustainability by examining the organizational-level and environmental-level drivers and assessing the impact of corporate sustainability on an overarching measure of hotel performance: sustainability balanced scorecard (SBSC).Design/methodology/approachA three-staged mixed-methods research design was implemented comprising interviews, surveys and a post-hoc analysis to test the comprehensive framework of corporate sustainability.FindingsThe authors observed that corporate sustainability positively impacted hotel performance. The results further indicated that in competing environments and presence of slack resources, sampled firms could develop their sustainability strategy to improve performance. Surprisingly, environmental munificence did not significantly influence corporate sustainability but directly increased hotel performance. Interestingly, hotel performance also improved upon having managerial commitment toward sustainability.Practical implicationsThe study highlights the crucial role of top management in hotels, where their commitment to sustainability can positively impact not just hotel's engagement in corporate sustainability but can also directly enhance hotel's overall performance. Hotel managers can utilize the SBSC developed in this study to comprehensively measure hotel performance which is found to be positively impacted by hotel's engagement toward corporate sustainability.Originality/valueThe study contributes to the sustainability literature by examining drivers of corporate sustainability in the Indian hospitality industry from two perspectives: environmental and organizational. With the escalating ambiguity of sustainability–performance relationship, the authors employed a novel technique for operationalizing hotel performance: SBSC.

Background Aging populations have increased demand for long-term care, raising concerns about quality, efficiency, and sustainability. While the Balanced Scorecard (BSC) is widely used for performance evaluation, it is underutilized in Community-Based Elderly Visiting Nursing Centers (CB-EVNC). This study applies the BSC model to evaluate performance across four perspectives—learning and growth, internal processes, customer, and financial—to identify key performance indicators (KPIs) and enhance operational efficiency. Methods A secondary data analysis was conducted using simulation data from the 3 S Business Intelligence System (3 S-BIS) program, reflecting operational data from a home-based long-term care facility in Seoul (January–December 2021). Pearson correlation and path analysis were performed using IBM AMOS 25.0. Model fit was evaluated using chi-square tests, Goodness of Fit Index (GFI), Tucker-Lewis Index (TLI), Comparative Fit Index (CFI), and Root Mean Square Error of Approximation (RMSEA). Results Total pay correlated positively with visit frequency ( r  =.938, p  <.001) and staff count ( r  =.931, p  <.001), while visit frequency negatively correlated with beneficiary status ( r =–.330, p  <.001). Path analysis showed that visit frequency significantly increased with staff count (β = 0.917, p  <.001), but total performance rate decreased with higher staff numbers (β = − 0.466, p  <.001). Beneficiary status was positively influenced by visit frequency (β = 1.328, p  <.001) and performance rate (β = 0.273, p  <.001) but negatively affected by staff count (β = − 1.439, p  <.001). Financial performance was primarily driven by visit frequency (β = 0.977, p  <.001). The final path model demonstrated acceptable model fit, supporting the interconnected nature of operational efficiency and service quality. Conclusions The study confirms that staffing levels and process efficiency significantly influence financial sustainability and service quality in home-based long-term care facilities. While increased staffing improves service delivery, it may reduce efficiency, highlighting the need for strategic workforce management and continuous professional training. Future research should expand to multiple institutions and adopt longitudinal designs to assess long-term impacts. Standardized performance management systems using the BSC model could enhance service quality and support long-term care policy development.