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Keywords: Balanced Scorecard
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2017) 32 (2): 167–195.
Published: 06 February 2017
...Ahmed Hussein Aly; Mohamed Elsayed Mansour Purpose The purpose of this paper is to develop a method for evaluating the sustainable performance of corporate boards using the balanced scorecard approach. Also, the paper aims to determine the need and relevance of the proposed method...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (4-5): 512–534.
Published: 04 April 2016
... managers to respond to strategic uncertainty is a strategic performance measurement system, such as the balanced scorecard (BSC). This study aims to investigate whether strategic uncertainty is associated with the diversity and types of performance measures in a BSC, which are used by managers for various...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (2): 180–196.
Published: 01 February 2016
... proximity) attenuates moral intensity, thereby inhibiting ethical decision-making (EDM). In contrast, it is argued that presenting outcomes in a separate social and environmental perspective in the balanced scorecard (BSC) increases EDM. Design/methodology/approach – In an experiment, participants...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2013) 28 (5): 426–443.
Published: 17 May 2013
..., this limited number of companies, on average, had higher ROA and ROE than companies that did not use causal models. © Emerald Group Publishing Limited 2013 Performance measurement Balanced Scorecard Cause and effect analysis Strategy Mapping Performance measurement models (PMMs...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2008) 23 (5): 485–503.
Published: 23 May 2008
...Sandra Cohen; Dimitris Thiraios; Myrto Kandilorou Purpose The proponents of balanced scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. The purpose of this paper is to use the underlying hypotheses of BSc in order...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2007) 22 (5): 503–513.
Published: 29 May 2007
...Tariq H. Ismail Purpose This study aims to examine performance evaluation measures across private sector companies in an Egyptian context and pinpoints obstacles that may limit the adoption of the balanced scorecard (BSC) . Design/methodology/approach Uses a questionnaire that was mailed...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2005) 20 (2): 138–144.
Published: 01 February 2005
... rethinking their strategies and operations because of changing environment and calls for more accountability to government and the public. The balanced scorecard is described as a novel approach to face these challenges. Findings The balanced scorecard has been shown as an effective tool to evaluate...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2004) 19 (4): 533–543.
Published: 01 May 2004
...Y.K. Ip; L.C. Koo The hybrid of the balanced scorecard, SWOT analysis and quality function deployment creates a pragmatic approach for managerial and consultant practitioners to translate vague strategy into action. Sun Tzu's Art of War is further incorporated to develop a more structured strategic...
