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Purpose: During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs. Design/methodology/approach: We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC. Findings: We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals' commitment; (2) information technology and the controller's technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance. Originality/value: The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: As some data to evaluate the efficiency of bank branches is qualitative or uncertain, only grey numbers should be used to calculate the efficiency interval. The combination of multi-stage models and grey data can lead to a more accurate and realistic evaluation to assess the performance of bank branches. This study aims to compute the efficiency of each branch of the bank as a grey number and to group all branches into four grey efficiency areas. Design/methodology/approach: The key performance indicators are identified based on the balanced scorecard and previous research studies. They are included in the two-stage grey data envelopment analysis (DEA) model. The model is run using the GAMS program. The grey efficiencies are calculated and bank branches have been grouped based on efficiency kernel number and efficiency greyness degree. Findings: As policies and management approaches for branches with less uncertainty in efficiency are different from branches with more uncertainty, considering the uncertainty of efficiency values of branches may be helpful for the policy-making of managers. The grey efficiency of branches of one bank is examined in this study using the two-stage grey DEA throughout one year. The branches are grouped based on kernel and greyness value of efficiency, and the findings show that considering the uncertainty of data makes the results more consistent with the real situation. Originality/value: The performance of bank branches is modeled as a two-stage grey DEA, in which the efficiency value of each branch is obtained as a grey number. The main originality of this paper is to group the bank branches based on two grey indexes named "kernel number" and "greyness degree" of grey efficiency value. [ABSTRACT FROM AUTHOR]

This study was caried out to examine employees' perception of the effect of electronic human resource management (e-HRM) on organizational performance. Focused on four e-HRM components: e-recruitment, e-training, e-performance system, e-compensation combined effect on organizational performance (financial, customers, internal business, learning/growth) and determined the component with the strongest effect. Questionnaire survey covering demographics, e-HRM components and organizational performance on 332 respondents drawn from middle to senior level management employees of two Brewery firms in South-West Nigeria. Questions were framed to assess the extent to which they agree or disagree with the use and effect of e-HRM on organizational performance. Data collected was analysed using inferential statistical techniques of Partial Least Squares-Structural Equation Modelling to test the significance of e-HRM on organizational performance. Respondents perceived e-HRM improved organizational performance. Model β = 0.690, t = 17.491, f² =0.910, predicted that P < 0.05 up to 48% variation in organisational performance is explained by e-HRM practices. Weight of each component showed: e-Recruitment= 0.383, e-Training= 0.078, e-Performance System= 0.216, e-Compensation= 0.250 as e-recruitment is perceived to have the strongest weight and effect on organizational performance. Implication is that the organisations should strengthen e-Recruitment exercise and strategically position e-HRM practices as corporate strategies to enhance organization performance. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based on a holistic evaluation encompassing social, economic and environmental dimensions. Design/methodology/approach: A Mamdani fuzzy inference system (FIS) approach was adopted to design the quantitative models with respect to balanced scorecard (BSC) perspectives to demonstrate dynamic capability. Individual models were developed for each perspective of BSC using Mamdani FIS. Data was collected from subject matter experts in management education. Findings: The proposed methodology is able to successfully compute the scores for each perspective. Effective placement, teaching learning process, faculty development and systematic feedback from the stakeholders were found to be the key drivers for revenue generation. The model is validated as the results were well accepted by the head of the institution after implementation. Research limitations/implications: The model resulting from this study will assist the institution to cyclically assess its performance, thus enabling continuous improvement. The strategy map provides the causality of the objectives across the four perspectives to aid the practitioners to better strategize. Also this study contributes to the literature of BSC as well to the applications of multi-criteria decision-making (MCDM) techniques. Originality/value: Mamdani FIS integrated BSC model is a significant contribution to the academia of management education to quantitatively compute the performance of institutions. This quantified model reduces the ambiguity for practitioners to decide the performance levels for each metric and the priorities of metrics. [ABSTRACT FROM AUTHOR]

Purpose: Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research. Design/methodology/approach: The Web of Science database was used to extract research papers from the 2003 to 2023 period with "Balanced Scorecard" as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis. Findings: The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making. Practical implications: The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs. Originality/value: The authors' contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions. [ABSTRACT FROM AUTHOR]

This study aims to analyze the performance of the Secretariat of the Ministry of Cooperatives and small and medium enterprises with the balanced scorecard method. This research is descriptive qualitative. The results showed that the performance of the Secretariat of the Ministry of Cooperatives and small and medium enterprises showed that there are still some things that need to be improved. The customer perspective shows the difference in experience received by respondents, indicating that not all employees are met because the service delivery has not been evenly distributed. Business process perspective the results have been quite good because there has been innovation, there are clear goals and outputs, there are activities carried out to achieve goals, and business processes carried out have affected more than one organizational unit. In the perspective of learning and growth, it cannot be said that it is reflected in the development of employee capacity that is not optimal, and the fulfillment of the three main components in the perspective of learning, namely employee capabilities, Information System capabilities, as well as motivation, empowerment, and harmony. On a financial perspective, it has not been said Well due to budget inefficiencies. [ABSTRACT FROM AUTHOR]

Strategy maps have drawn serious attention from companies in recent years due to their effective performance in organizations' success. Different approaches have been taken to build these maps in the related literature. A strategy map is focused on the cause-and-effect relationship between lag and lead objectives. On the other hand, most methods used for this purpose work based on past performance and do not pay attention to the future. In this paper, a method is presented to build a scenario-based strategy map, trying to consider all the future conditions and choose the most stable strategic objectives (goals) based on the outcome of all situations and analyse the relationships between them. The purpose of this work is to present a hybrid and at the same time practical and simple method of developing the company's strategy map in such a way that includes strategic objectives and their relationships so that they are common in all possible future scenarios. This method considers different scenarios and strategic objectives concerning experts' points of view about the relationship importance between strategic objectives. In the proposed method, by using the paired comparisons technique and linear programming, in the first phase, the optimal strategy map is built for each scenario, and in the second phase using a heuristic method and expert judgments, the final strategy map is built, which is the result of all the maps of the first phase. The presented method tries to consider all future scenarios and builds a map that will be more valid in the future; it is called a robust strategy map. This method was used by the strategic planning department in a real case and the final strategy map built by the proposed method was outstanding and reliable so that it is simply constructed and understandable for all stakeholders. Furthermore, it explains the strategy of the organization well. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

Measuring the performance of dental schools in the research area has always been challenging. Balanced Scorecard (BSC) is a performance measurement tool with four perspectives that balance financial and non-financial performance indicators. Some medical colleges use BSC for performance measurement of all departments' activities while others use it in some sections or departments. This study is the first in the dental education field to use the BSC approach to assess the performance measurement of dental students' research projects. A self-developed BSC was designed by the staff members at the dental public health department to reflect the educational strategies and objectives of the department; all data on dental public health students' research from 2013/2014 to 2020/2021 were collected from the dental public health department, Dental Clinics Complex (DCC) files as well as databases of the Quality Assurance Unit to cover the basic four balanced perspectives. Data from the four perspectives were introduced to Balanced Scorecard Pro Software Version 4.7.1.20. The resulting balanced scorecard indicated that the overall performance of students' research activities was 89.38%. The learning and growth perspective showed the highest performance (95.33%) followed by the financial perspective (92.5%) then the internal process perspective (89.55%) while the customer perspective showed the lowest performance (82.19%). BSC is an efficient tool for the measurement of the performance of the departments at medical colleges. Our process is highly adaptable and can be easily implemented by any section, or institution looking to advance its educational mission and vision. [ABSTRACT FROM AUTHOR]

Innovation is a key factor for maintaining competitiveness in today's dynamic environment. Innovation-focused management tools, such as the Balanced Scorecard (BSC) and Data Envelopment Analysis (DEA), play a crucial role in this process. BSC provides a comprehensive overview of a company's performance through a balanced set of indicators focused on both financial and non-financial aspects. In contrast, DEA enables the evaluation of the efficiency of individual units within an organization, identifying areas for improvement. Integrating these two approaches into a single BSC-DEA framework creates synergies that enhance strategic decision-making and operational efficiency. Artificial Intelligence (AI) adds another dimension by enabling advanced data analysis and process automation, further increasing the accuracy and speed of decision-making. This combination represents an innovative management approach that allows companies to better respond to rapid changes in the business environment. [ABSTRACT FROM AUTHOR]

The issues of process approach implementation in enterprise financial flows management system have been highlighted. The stages of financial flows management within the framework of business processes model have been defined. The advantages of the balanced scorecard have been revealed. The approach to financial flows management based on business process models and their optimization methods has been proposed. The approach to enterprise process management is based on the Deming-Shewhart cycle. The strategic map has been considered as tools for process management and metrics control. The composition of balanced scorecard has been proposed, reflecting the dependence of profit, accounts receivable, and equity turnover rate on the key indicators of cost, fragmentation. and time of fulfilling tasks of the AS-IS and TO-BE business process models. The cause-and-effect relationships between the business processes tasks and a company’s financial performance have been considered. The paper presents the results of the analysis and visualization of the dynamics of change in indicators depending on business process model transformation. In order to reduce risks and increase the efficiency of implementing process optimization results, a number of simulation experiments have been conducted for a company actively developing online sales channels. Practical recommendations have been developed and changes in the key business process management system justified. The system effect from simulation modeling results implementation has been obtained.

Since the advent of blockchain technology (BT), extensive research has explored using this technology in non-financial cases. The healthcare industry is one of the non-financial sectors that BT has significantly impacted. In this paper, for the first time, barriers to implement BT-based platforms from a balanced scorecard perspective in the healthcare sector are introduced, and these barriers are prioritized using a structural approach based on the weighted influence non-linear gauge system. Unlike other structural models such as decision-making trial and evaluation laboratory (DEMATEL), in this approach, both strength and influence intensity of components are considered in the ranking process. The proposed approach is applied in networks that have a hierarchical structure and intertwined components. The performance of the proposed approach is evaluated using the ranking of BT-based platform adoption barriers in the healthcare industry in Iran. The results show that financial issues, security issues, lack of expertise and knowledge, and uncertain government policies are the most important barriers to BT adoption in the healthcare industry. [ABSTRACT FROM AUTHOR]

Purpose - This study aims to explore the potential mediating role of differentiation strategy in the relationship between market orientation and restaurant performance based on balanced scorecard approaches. Methodology - Based on the Vietnamese Yellow Pages database, a sample of 144 small restaurants in Vietnam was analysed using partial least squares structural equation modelling. Findings - The results indicate that differentiation strategy fully mediates the relationship between market orientation and restaurant performance based on balanced scorecard approaches. Originality of the research - This study contributes significantly to the field by deepening our understanding of the underlying mechanisms of differentiation strategy on the market orientation-performance links. Focusing on Vietnam, a collectivistic and transitional economy, enhances our comprehension of the influence of market orientation and differentiation strategy on the performance of small restaurants in these distinctive environments. The study provides robust evidence supporting the positive effects of differentiation strategy on performance by using balanced scorecard approaches. It advances the theoretical development of the resourcebased view by using a contingency perspective to empirically demonstrate how organisations can sustain competitive advantages by leveraging their resources.

The purpose of the study is to develop a system of balanced scorecards for forecasting the income of hotels belonging to international chains. The subject of the study is the system processes of evaluating the effectiveness of the management analysis system, which are determined on the basis of calculating key performance indicators, and as a result of the integral indicator through the analysis and aggregation of individual functional criteria based on comparison with the reference values of the revenue management model for pricing, load planning and its redistribution between revenue centres. Methodology. The study uses the methods of theoretical and logical generalisation. The article describes a set of strategies and tactics used by international hotel chains to manage the demand for hotel services. The results of the article are to form a model for conducting a detailed operational and financial analysis of the hotel enterprise by revenue centres, which contributes to the development of a strategy. The authors have selected a set of indicators that are used to ensure a balanced approach to measuring performance through the indicator method and visual representation in a graphical representation. The paper analyses the performance of international hotel chains over twelve years in order to assess the impact of key factors on their revenues and develop forecasts; the estimated indicators were classified into seven groups: assessment of the average daily revenue per room, room cost, occupancy rate, market share, staff productivity, resource intensity and digitalisation costs. The publication uses the example of international hotel chains to clarify the content and importance of revenue forecasting in the revenue management system.

Amidst today’s climate change-related environmental risks, both new and experienced investors may face uncertainty and lack of direction when preparing for investments, particularly in large-scale urban development projects. Therefore, guidance in construction investment, especially during the planning stage, becomes crucial to enhance the likelihood of success in coastal urban development projects and promote sustainable development. This study offers a valuable tool that integrates quantitative approaches like the “Balanced Scorecard” (BSC), “Analytical Network Process” (ANP), fuzzy theory, and “Decision Making Trial and Evaluation Laboratory” (DEMATEL) to create a strategic performance management framework focused on sustainable development. The model emphasizes the significance of investing in human resources, IT systems, and enterprise culture to foster business growth and development in urban coastal projects. Additionally, the study underscores the importance of internal control over project time, technology, quality, legal compliance, and resources, which serve as the driving forces behind operational processes. Furthermore, effective and flexible management of financial, social, and environmental activities is vital to ensure enterprise success while adhering to environmental, health, and safety requirements.

Objectives: This study aimed to develop an effective model for achieving universal health insurance coverage in Iran utilizing the Balanced Scorecard (BSC) approach. Methods: This mixed-method study was conducted between 2022 and 2023. A literature review and comparative analysis were performed to design a researcher-developed questionnaire. A total of 400 participants, including insurance program executives and health insurance managers from across the country, were selected using a convenience sampling method. Data analysis was conducted using SPSS-26 and AMOS-24 software, employing exploratory and confirmatory factor analysis methods, as well as goodness-of-fit indices such as chi-square, relative chi-square, mean square error of estimation, and other relevant metrics. Results: The financial factors had the highest impact, while customer factors had the lowest impact in the proposed model for universal health insurance coverage based on the BSC approach in Iran, with standard coefficients of 0.680 and 0.601, respectively. The final model for achieving universal health insurance coverage in Iran was deemed suitable across four dimensions: activity/process, financial, growth/learning, and customer. Conclusion: To successfully achieve universal health insurance coverage, policymakers and planners in the country's health sector should prioritize factors related to the financial dimension. However, it is essential not to overlook the other three dimensions, given the overall suitability of the proposed model.

El Balanced ScoreCard (BSC) o Cuadro de Mando Integral (CMI), es una herramienta gerencial que permite el control de la gestión en las áreas consideradas como críticas; para incrementar la rentabilidad y optimización de la misma. Esta investigación tuvo como objetivo evaluar el impacto del BSC en la gestión estratégica de la empresa Procesos Textiles EI.RL/PROTEK, en Perú. Se aplicó un diseño no experimental con pre test y pos test, que permitió medir la gestión administrativa antes y después de aplicar el BSC, para lo cual se diagnosticaron los factores externos e internos a través de un análisis FODA. Como resultado más relevante se elevaron los niveles de productividad, de satisfacción personal del talento humano y el número de clientes activos. Se concluye que el BSC es una herramienta de carácter estratégico, que hace más efectiva la comunicación logrando un aumento en la productividad y un incremento en las finanzas.

Introduction. The civilizational subjectivity of Ukraine in the thirtieth year of independence is marked by the state’s ability to ensure freedom, security and development for all socio-economic actors – citizens, government and enterprises. Among the main factors influencing the efficiency and competitiveness of enterprises, a special place is occupied by the innovative development, which is a determining factor in the near and, apparently, long term. Problem Statement. The issues surrounding the priority of innovative development in entrepreneurship are subject to debate, owing to the essential characteristics of development as a process encompassing both quantitative and qualitative changes, which can yield not only positive but also negative outcomes. Additionally, the severe consequences of military conflict on the economy and the priority of industry recovery further complicate the matter. Purpose. The aim of this research is to develop a conceptual model for managing the innovative development of enterprises, which is based on the creation of a strategic map using a balanced scorecard approach. Materials and Methods. The information base of the study comprises EU framework programs, data from expert surveys of business representatives, as well as national and international regulations. The methodological framework of the study includes methods such as observation and abstraction, concrete and abstract comparative analysis, critical analysis, historical-logical and dialectical analysis and synthesis of socio-economic realities, the axiomatic method, the method of analogy, as well as market reviews and forecasts, and foresight. Results. The strategic analysis of innovative business development amid economic turmoil yields results that are aggregated into a conceptual model for managing the innovative development of enterprises. This model is based on the creation of a long-term strategic map. Conclusions. The developed model has proven to be a practical and effective tool for managing the innovative development of enterprises. The findings of this study will be beneficial to anyone examining the challenging aspects of strategic management in innovative business development within difficult socio-economic conditions.

Copyright of Arab Journal for Scientific Publishing is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Currently, Indonesian ministries collectively score 71.30 in performance accountability, indicating a "BB" predicate. This suggests significant room for improvement within these ministries to meet world-class governance standards. However, a preliminary investigation reveals a lack of uniformity in the performance measurement frameworks employed by these ministries. Some ministries utilize the balanced scorecard (BSC), while others adopt a more straightforward mind map approach. This inconsistency in approaches may hinder Indonesia's journey towards worldclass governance. This paper's objective is to conduct a comprehensive literature review on performance management in the public sector, with a specific focus on government organizations, especially ministries. The aim is to develop a tailored performance management framework suitable for Indonesian ministry organizations. This endeavour draws upon established frameworks used globally by public sector entities. A rigorous literature review encompassed keywords such as performance management, public sector organization, and ministry organizations. This resulted in a pool of 249 papers from Scopus-indexed journals, of which 93 were comprehensively evaluated, leading to the synthesis of 40 articles for insights. This study scrutinizes the unique characteristics of ministry organizations in Indonesia, proposing a performance management system in alignment with these distinctive features. It also highlights the prevailing non-uniformity in performance measurement methodologies across ministries and their inadequacies in addressing internal organizational challenges. This research serves as a catalyst for the evolution of performance management, aligning it with governmental objectives. It stands as one of the pioneering studies delving into performance management systems within ministerial organizations, offering valuable foundations for future research and initiatives to enhance ministerial performance management and governance. [ABSTRACT FROM AUTHOR]

The purpose of this study is to identify and analyze the impact of Covid-19 on Breksi Cliff Tourism. Breksi Cliff Tourism is managed by a Village-Owned Enterprise (BUMDes) in Sambirejo Village, Prambanan District and Breksi Cliff Manager Lowo Ijo is a work unit of BUMDes. This study uses the perspective of the Balanced Scorecard (BSC), namely from a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. to see the impact of Breksi Cliff Tourism. The impact on the internal organization itself as well as the economic impact on the surrounding community which has become a source of income. This study uses qualitative research methods in order to dig up more information from sources about the impact of Covid-19. The informants in this study are Breksi Cliff Tourism Managers, employees of Breksi Cliff Tourism Managers, non-employee workers and the community around Breksi Cliff Tourism. It is hoped that this research will produce a solution for Tebing Breksi Tourism Managers in dealing with the crisis caused by the Covid-19 Pandemic and can recover quickly. [ABSTRACT FROM AUTHOR]

Copyright of Risk, Hazards & Crisis in Public Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article addresses the complex challenges that public organizations face in designing, implementing, and evaluating their strategies, where public interest and regulatory compliance often intertwine with strategic objectives. This research investigates the application of ontologies in the field of public sector strategy management to enhance the capacity of organizations to make informed data-driven decisions, efficiently allocate resources, and effectively navigate the intricate landscape of the public sector. The LNEC - National Laboratory for Civil Engineering's strategy is used as an exploratory case study. Semantic web technologies are used to perform strategy analysis, including validating the strategy formulation and supporting the strategy execution by assessing performance indicators, verifying the design of cause-and-effect relationships between strategic objectives, and monitoring and empirically validating these relationships. The increased interoperability of these technologies enables information sharing across systems and organizations. Following the strategy analysis, recommendations are provided, leading to a more robust and data-driven strategic management approach, enabling accurate, traceable, and continuous monitoring of an organization's strategy. Theoretical and practical implications are discussed, along with limitations and future work. This research offers a blueprint for public sector organizations seeking to optimize their strategies, foster transparency, and deliver more effective services to the public they serve. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study investigates the primary factors driving sustainable performance in financial institutions, focusing on the effect of social and environmental aspects of a balanced scorecard on the performance of financial institutions in Ethiopia. It also examines how management commitment moderates the relationship between these social and environmental dimensions and institutional performance. The research adopts a descriptive and explanatory design, utilizing proportional stratified sampling followed by systematic random sampling. From a population of 4990, a sample of 480 was determined using Daniel Soper's formula for structural equation modeling, accounting for an expected effect size of 0.23, a statistical power level of 0.95, and a probability level of.05. Data analysis involved descriptive statistics, covariance‐based structural equation modeling, and the interaction‐term method for moderation. Findings indicate a significant positive relationship between the social and environmental dimensions of the balanced scorecard and the performance of Ethiopian financial institutions. Additionally, management commitment significantly enhances this relationship. The study confirms that incorporating social and environmental metrics into the balanced scorecard positively impacts financial institution performance, emphasizing the importance of sustainability in performance measurement frameworks. This research underscores the practical implications of integrating sustainability metrics and management commitment in enhancing institutional performance. [ABSTRACT FROM AUTHOR]

Although there are several healthcare and Information Technology (IT) practices in Implementing and Managing integrated care for Multimorbid patients (IMM), a synchronized perspective of the existing and emerging practices is still lacking. Our earlier research initiated the adoption of Soft Systems Methodology (SSM) to derive a model, that specifies strategic drivers for guiding alignment of healthcare and IT practices in IMM. However, the model does not directly reveal details of how a programme can implement and continuously assess specific healthcare and IT practices in a coherent/integrated way, so as to realize goals and outcomes of IMM. This implies the need to extend the model by providing a mechanism that synchronizes specific elements of healthcare and IT practices, with the strategic goals of delivering integrated care for multimorbid patients. Such a synthesis of best practices in IMM, can serve as Scorecard for Continuous Assessment and improvement of programmes on Integrated Care for multimorbid patients (SAICO). To design SAICO, SSM's multi-level thinking technique was mutually adopted with Co-Creation, Enterprise Architecture, and Balanced Scorecard approaches. SAICO's design was enhanced using a Co-Creation by validation approach, that involved 18 co-creators or subject matter experts from Spain and Uganda. Findings from SAICO evaluation affirmed its usefulness and provided insights that improved its design, understandability, and usability. SAICO can be perceived as an evolving reference map of elements/capabilities that shape a programme's capacity for IMM, because it can be used to conduct continuous self assessment and identify actions for improvement. [ABSTRACT FROM AUTHOR]

Balanced scorecard (BSC) is widely studied and practiced. As research on the BSC has matured since its introduction in 1992, it is timely to assess its progress and outline future directions. This study synthesizes extant research and presents avenues to advance the BSC. To accomplish these objectives, we undertake a review employing a bibliometric and systematic methodology on a corpus of 1294 BSC-related studies. The review reveals that the more than 30-year history of BSC research has followed a bell-curve trajectory, with publications appearing in high-quality, multidisciplinary journals and contributions from numerous author groups worldwide. Moreover, the review highlights the evolution of major themes and topics on the BSC, encompassing customer orientation, financial management, integrated reporting, strategic performance management, sustainable development, and systems thinking. Sustainability BSC has also gained prominence due to sustainability firmly establishing itself as a global agenda and grand challenge. Taken collectively, this review serves as a one-stop resource for gaining a state-of-the-art understanding of the trends, developments, and future directions of the BSC. [ABSTRACT FROM AUTHOR]

This thesis discusses the proposed design of performance measurement for Perumda BPR XYZ using a sustainabilitybalanced scorecard approach so that company goals are achieved. With the sustainability balanced scorecard approach, it is hoped that financial and non-financial perspectives as well as sustainability aspects can be measured in balance both in the short and long term. The sustainability balanced scorecard and strategy map explain the relationship between sustainable financial and nonfinancial perspectives as well as strategic targets and initiatives that can be carried out by companies that are needed to achieve the strategic themes of each perspective. The types of data in this research are primary and secondary, with research instruments used in the form of literature reviews, document analysis and interviews. The research results can be used by Perumda BPR XYZ to design four sustainability balanced scorecard perspectives, which are the sustainability perspective, stakeholder perspective, internal business process perspective and learning and growth perspective which can help companies to achieve the company's short-term and long-term goals. [ABSTRACT FROM AUTHOR]

This study aims to determine alternative regional asset management strategies in the Mataram City Government with the Balanced Scorecard approach. The main focus in this study is to introduce the concept of Balanced Scorecard to the Mataram City Government Work Unit in charge of regional asset management. The problems faced in this study include a large number of assets, the potential for regional revenue that is not optimal, demands for improvement of community services, and weak performance and organizational systems of regional asset management agencies. This study uses a mixed approach that combines qualitative and quantitative methods. Primary data collection was carried out through in-depth interviews with 5 expert respondents, participant observation, and distribution of survey questionnaires. Secondary data were obtained through documentation studies. The implementation of this research was carried out at the Mataram City Regional Finance Agency. So that the results of this study are expected to formulate the right strategy for the Mataram City Government in determining regional asset management policies and provide input and suggestions for improving regional asset management to focus more on the vision, mission, and organizational strategy and through the implementation of the Balanced Scorecard It is expected to increase the effectiveness and efficiency of regional asset management, optimize regional revenues, and improve the performance of regional asset management agencies in carrying out government administration activities. [ABSTRACT FROM AUTHOR]

In the realm of information technology, a prosperous enterprise will evaluate its efficacy not merely through customer-facing outcomes but also in consideration of the benefits experienced by those customers. In addition, other stakeholders' expectations must be fulfilled. The employment of the Balanced Scorecard (BSC) as a mechanism for evaluating performance has gained noteworthy recognition worldwide. The present researcher chose Smart PLS to scrutinize and construe the data. SmartPLS utilizes the partial least squares path modeling technique, a program featuring a graphical user interface for variance-based structural equation modeling. The PLS-SEM, weighted PLS-SEM, consistent PLS-SEM, and sum scores regression algorithms enable users to estimate models through their own data. [ABSTRACT FROM AUTHOR]

Many asset-intensive organizations implement risk management strategies to mitigate potential hazards associated with physical asset failures, such as infrastructure deterioration or mechanical breakdown. As these physical assets' risks can be treated with maintenance activities, properly evaluating the performance of maintenance management is of interest for risk management. Accordingly, this paper proposes a framework for the determination of Maintenance Performance Indicators (MPIs) to support the risk management of physical assets. The proposed framework included four main processes: Integrate performance evaluation guidelines, Review the maintenance management strategy, Define the performance indicators, and Assess maintenance across the MPIs. The ISO 55000 series for asset management and the Balanced Scorecard (BSC) approach were the guidelines considered. The ISO 55001 standard provides three assessment domains for performance evaluation: asset portfolio, asset management, and asset management system. The BSC approach identifies four performance evaluation perspectives that were integrated to address the requirements of one of these asset management domains. Then, the MPIs were defined for each of the performance evaluation domains in line with the maintenance management strategy toward the risk management of physical assets. Through a case study, the proposed framework was demonstrated considering the operational context of a Brazilian hydroelectric power plant. As a result, the proposed framework was shown to be consistent in systematically determining the MPIs that support risk management in organizations. [ABSTRACT FROM AUTHOR]

This study aims to evaluate the performance of the Alsintan Service Business (UPJA) in the Beginner class, Developing class, and Professional class. The research was conducted using survey techniques and analyzed descriptively and qualitatively using a balanced scorecard (BSC) approach. UPJA samples were determined purposively, namely UPJA that represents each class: UPJA Sumber Makmur as UPJA Professional class, UPJA OJHA as UPJA Beginner class in Sleman Regency, and UPJA Tirtosari as UPJA Developing class in Gunungkidul Regency. Respondents were UPJA managers and employees. The results showed that, based on the financial perspective, the performance of the UPJA Beginner class and UPJA Developing class was fairly good, while the UPJA Professional class was good. Based on the customer's perspective, UPJA's performance in all classes falls into the good category. Based on the perspective of internal business processes, the performance of the three UPJA classes has innovated the development of service business services and has carried out service business operations in the medium category. Based on the perspective of learning and growth, the performance of all UPJA classes already provides satisfactory facilities for their employees. However, the UPJA Beginner class and Developing class need to improve the ability of its operators through training. [ABSTRACT FROM AUTHOR]

Introduction. The civilizational subjectivity of Ukraine in the thirtieth year of independence is marked by the state’s ability to ensure freedom, security and development for all socio-economic actors – citizens, government and enterprises. Among the main factors influencing the efficiency and competitiveness of enterprises, a special place is occupied by the innovative development, which is a determining factor in the near and, apparently, long term. Problem Statement. The issues surrounding the priority of innovative development in entrepreneurship are subject to debate, owing to the essential characteristics of development as a process encompassing both quantitative and qualitative changes, which can yield not only positive but also negative outcomes. Additionally, the severe consequences of military conflict on the economy and the priority of industry recovery further complicate the matter. Purpose. The aim of this research is to develop a conceptual model for managing the innovative development of enterprises, which is based on the creation of a strategic map using a balanced scorecard approach. Materials and Methods. The information base of the study comprises EU framework programs, data from expert surveys of business representatives, as well as national and international regulations. The methodological framework of the study includes methods such as observation and abstraction, concrete and abstract comparative analysis, critical analysis, historical-logical and dialectical analysis and synthesis of socio-economic realities, the axiomatic method, the method of analogy, as well as market reviews and forecasts, and foresight. Results. The strategic analysis of innovative business development amid economic turmoil yields results that are aggregated into a conceptual model for managing the innovative development of enterprises. This model is based on the creation of a long-term strategic map. Conclusions. The developed model has proven to be a practical and effective tool for managing the innovative development of enterprises. The findings of this study will be beneficial to anyone examining the challenging aspects of strategic management in innovative business development within difficult socio-economic conditions. [ABSTRACT FROM AUTHOR]

This study examines the effect of market competition as a determinant of the balanced scorecard (BSC) system and the two consequences of organizational performance and managers' satisfaction. Four hypotheses are tested using partial least squares structural equation modeling. The data were collected from 145 valid responses from four- and five-star hotels in Turkey and focused on the pandemic period. The results revealed that market competition does not affect the use of BSC. Nevertheless, the BSC leads to better organizational performance and system satisfaction for managers. Managers' satisfaction with the BSC was also positively related to the performance of hotel organizations. [ABSTRACT FROM AUTHOR]

The article discusses the ongoing debate over corporate governance, focusing on the fundamental purpose of corporations. It contrasts value maximization, rooted in economics and finance, with stakeholder theory, which emphasizes considering the interests of all stakeholders. The author argues that stakeholder theory lacks a clear objective function, leading to managerial confusion and inefficiency. The article proposes "enlightened value maximization," which combines aspects of stakeholder theory with a focus on maximizing long-term firm value. It critiques the Balanced Scorecard approach, suggesting that it can lead to confusion and conflicts without a clear single-valued objective. The author emphasizes the importance of having a structured approach to understanding and measuring value creation in organizations. [Extracted from the article]

Purpose: This study aims to review the Literature Review about the Comparison between Balanced Scorecard (BSC) and Traditional Performance Measures (TPM). Theoretical framework: The Literature Review sees that the focus on TPM tends to be too much on lagging indicators that show results only in the past few decades. Design/methodology/approach: Design/methodology/approach: The main objective of this review was to investigate the historical background of TPM and BSC and to examine the use of BSC over traditional way in Previous literature over 24 years for the period from 1996 to 2024 using bibliometric analysis. Findings: The study shows that both performance measures mutually agree that every Firm share the same indicators at unit stage from four perspectives which are Financial Perspective, Customer Perspective, Internal Process Perspective, Learning and Growth Perspective. Research, Practical & Social implications: Both performance measures offer communication and provision of strategy, measuring driver performance and detecting effectiveness. Originality/value: TPM is model without dimension of time that would establish or follow sequential setup of measures. Therefore, the BSC concept revolutionized the conventional thinking about performance metrics by going beyond the traditional measures of financial performance. [ABSTRACT FROM AUTHOR]

Working with U.S. policymakers to redesign national organ allocation The Organ Procurement & Transplantation Network (OPTN), which manages transplantation activities in the United States, recently partnered with the MIT Operations Research Center to design and implement novel organ allocation policies that are more equitable, efficient, and inclusive. National organ allocation policies need to strike a delicate balance between efficiency and fairness in multiple objectives, reconciling often disparate value judgments and priorities from many different stakeholders. In "Reshaping National Organ Allocation Policy," T. Papalexopoulos, J. Alcorn, and D. Bertsimas et al. introduced a novel optimization- and machine learning-based framework to aid policy design and navigate challenging fairness-efficiency tradeoffs. The authors collaborated with the OPTN to apply the framework to the design of a new national allocation policy for lungs, which was implemented in March 2023 and is anticipated to reduce waitlist mortality by approximately 20%. Based on this success, the authors are now working toward the redesign of the entire U.S. organ allocation system, including kidneys, pancreata, hearts, and livers. The Organ Procurement & Transplantation Network (OPTN) initiated in 2018 a major overhaul of all U.S. deceased-donor organ allocation policies, aiming to gradually migrate them to a so-called continuous distribution model, with the goal of creating an allocation system that is more efficient, more equitable, and more inclusive. Development of policies within this model, however, represents a major challenge because multiple efficiency and fairness objectives need to be delicately balanced. We introduce a novel analytical framework that leverages machine learning, simulation, and optimization to illuminate policy tradeoffs and enable dynamic exploration of the efficient frontier of policy options. In collaboration with the OPTN, we applied the framework to design a new national allocation policy for lungs. Since March 9, 2023, all deceased-donor lungs in the United States have been allocated according to this policy that we helped design, projected to reduce waitlist mortality by approximately 20% compared with current policy based on simulations. We discuss how we extended our collaboration with the OPTN to the redesign of kidney, pancreas, heart, and liver allocation and how our framework can be applied to other application domains, such as school choice or public housing allocation systems. Supplemental Material: The e-companion is available at https://doi.org/10.1287/opre.2022.0035. [ABSTRACT FROM AUTHOR]

The competition among Higher Education Institutions (HEIs), such as universities, worldwide is crucial. It is imperative for universities to maintain high-quality education and achieve and maintain their world ranking. Therefore, they must utilise performance management tools in their performance improvement efforts. The Balanced Scorecard (BSC) is a quality tool for performance management in universities that helps them to enhance, increase, and maintain their overall performance and ranking. When their strategy changes, the performance indicators must be revised and rearranged in accordance with the BSC form. The information needed for decision-making cannot be immediately available because there are delays in updating the performance management system. This creates a gap between performance improvement in HEIs and the BSC. To eliminate this gap, the question we need to answer is how to automatically upload the updated BSC perspectives into the performance management system to streamline the decision-making automatically. This paper aims to present the Perspective Classification of Balanced Scorecard with Ontology (PCBSC-Onto) framework for automatically classifying performance indicators into BSC’s four perspectives using an ontological approach to support the dynamic capability of the management system’s performance. The balanced scorecard ontology and performance indicator ontology created through this research were applied in the PCBSC-Onto framework. The experiment’s results are based on the performance indicator data of a university in Thailand, and it presents how this framework and its algorithms contribute to increasing performance management ability in the HEI context. The accuracy rate of the PCBSC-Onto framework is 82.97% when compared to the accuracy of the modified Delphi method. The results reveal the accuracy of the proposed ontologies and algorithms on the data from the case study. [ABSTRACT FROM AUTHOR]

This study aims to identify the impact of strategic leadership (SL) in enhancing strategic performance (SP) using the balanced scorecard (BSC) approach in Jordanian higher education institutions. In addition to identifying what change management (CM) can provide in explaining the role of SL in enhancing SP. The study population consisted of all official universities in Jordan, which numbered (11) official universities. The study followed a comprehensive survey method, where questionnaires were distributed to all official universities. The sampling unit consisted of deans of colleges in official Jordanian universities. The sample size was 350 respondents. The recovered questionnaires were (238) questionnaires. The results of analyzing the study data indicated that there was an effect for all dimensions of SL on SP. The study also found that all dimensions of SL affect SP in Jordanian official universities. Finally, the results of the data analysis indicated that the CM variable plays a mediating role in the impact of SL on SP. Based on the results, the study recommends the need for Jordanian official universities to pay attention to strengthening aspects of SL among current and future leaders and raising them to higher levels. [ABSTRACT FROM AUTHOR]

Everyday ventures are important engines of economic and social development around the world. These types of ventures tend to be resource constrained, focused on regional service areas, and rely almost exclusively on replicative approaches to business. Despite their prevalence, these types of ventures receive far less attention in the literature than their innovative, growth-focused counterparts. Thus, there is still much we do not know about how the entrepreneurs behind these types of ventures approach strategy and measure their success. In this qualitative study, we utilize self-determination theory to interpret interview data and illustrate how venture launch and strategic choice allow everyday entrepreneurs to self-fulfill their psychological needs through their business. Doing so, our research answers questions related to: 1) everyday venture launch; 2) the strategies everyday entrepreneurs pursue to position their venture in the market; and, 3) the metrics by which everyday entrepreneurs measure the success of their venture. We find that everyday entrepreneurs self-fulfill their needs for autonomy, relatedness, and competence by launching their ventures and making specific strategic choices regarding competition. More specifically, we find that everyday entrepreneurs primarily rely on differentiation strategies focused on high-quality offerings coupled with a premium customer service experience, while measuring success using an approach similar to the balanced scorecard. We conclude with a discussion of the implications for theory and practice. [ABSTRACT FROM AUTHOR]