... measurement, evaluation and reporting to decision-making. Over time, however, the scope of PM has expanded beyond financial efficiency and operational optimisation. The introduction of multidimensional frameworks such as the Balanced Scorecard (Kaplan and Norton, 1992) paved the way for more...

...Helena I.B. Saraiva; Maria do Céu Alves; Vítor M.S. Gabriel; Sanjaya Chinthana Kuruppu Purpose The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable...

... other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift...

...Salim Khalid; Claire Beattie; John Sands; Veronica Hampson Purpose This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context. Design/methodology/approach This research adopts a qualitative approach...

... and to make recommendations about a framework for performance management that can be implemented to obtain a competitive advantage. A well‐known instrument that proves to be highly effective in performance management is the balanced scorecard. This instrument manages performance on four distinct levels...

...F.N.S. Vermaak; C.J. Cronjé This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. The results of the reported survey among...