Keywords: Balanced scorecard
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (6): 1–21.
Published: 12 February 2026
...Rúben Silva Barros; Luís Pimentel; Elisabete Vaz Purpose This study sought to examine the implementation of a balanced scorecard (BSC)-inspired model in a public organisation. We explored how the new model was integrated into existing practices, how managers coped with its introduction and what...
Journal Articles
Journal Articles
Journal of Applied Accounting Research (2020) 21 (3): 383–396.
Published: 12 May 2020
...Pierre-Laurent Bescos; Aude Deville; Philippe Foulquier Purpose This paper examines the roles of the balanced scorecard (BSC) in a long-term perspective and with a large deployment along numerous hierarchical levels. For this purpose, we use a longitudinal analysis of an implementation in a mutual...
Journal Articles
Journal of Applied Accounting Research (2019) 20 (1): 120–132.
Published: 03 May 2019
...Nathalie Bénet; Aude Deville; Gerald Naro Purpose Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three...
Journal Articles
Journal Articles
Journal of Applied Accounting Research (2011) 12 (3): 212–233.
Published: 22 November 2011
...Julia Mundy; Yves Levant; Oliver de La Villarmois; Gérald Naro; Denis Travaillé Purpose The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role...
Journal Articles
Journal of Applied Accounting Research (2011) 12 (3): 260–277.
Published: 22 November 2011
... manufacturing organizations. Respondents were asked to indicate to which extent they use different measures. They also had to mention if they had adopted an innovative performance measurement approach such as the balanced scorecard. The questionnaire also included questions to classify organizations...
Journal Articles
Journal of Applied Accounting Research (2008) 9 (2): 76–96.
Published: 30 September 2008
... to achieve high performance on a particular dimension, it should be given some emphasis in their performance reporting system. Errol R. Iselin can be contacted at: eiselin@bond.edu.au © Emerald Group Publishing Limited 2008 Targets Reports Balanced scorecard Organizational performance...
Journal Articles
Journal of Applied Accounting Research (2008) 9 (1): 29–51.
Published: 09 June 2008
... reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index uses a framework which draws on the balanced scorecard (BSC). The BSC provides a link between internal reporting of key performance issues and the need of a community organisation to report...

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