Dynamic relations within BSCs perspectives according to reviewed papers
| Dynamic relationships within BSCs perspectives according to reviewed papers | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Authors a) | Main results associated with the focal SD relationship l) | SD relationship | Direction m) | BSC perspective n) | Context e) | Notation within the related CLD o) | Strength of the relationship p) | ||
| Indicator 1 i) | Polarity k) | Indicator 2 j) | |||||||
| Albuhisi and Abdallah (2018) | The authors underline that an organization culturally oriented to learning and growth usually works to involve employees in the ongoing training programmes. Reciprocally, quality and time dedicated to such training programmes are seen as significant contributions to the empowerment of workers' skills as well as their involvement in organisational culture oriented to learning and growth | Organizational culture (oriented to learning and growth)* (measure not specified) | + | Employee training and empowerment (measured as number of training programmes) | Bidirectional | Learning and growth (Figure 3) | 197 employees in managerial and non-managerial positions working in Jordanian pharmaceutical manufacturing companies | a | Moderate |
| Akkermans and van Oorschot (2005) | Developing a dynamic BSC by means of a case study, authors, within the learning and growth perspective, indicate how training and empowering employees' skills lead to increase their motivations at work | Employee training and empowerment (measure not specified) | + | Employee motivation (measure not specified) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | b | Moderate | |
| Akkermans and van Oorschot (2005) | There are signalled lower absenteeism and less sick leaves to witness the reinforcing relationship between employee motivation and employee productivity | Employee motivation (measure not specified) | + | Employee productivity (measured as cases per employee per year) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | c | Strong | |
| Quezada et al. (2014) | This paper draws a strategic map, founded on the BSC, that indicates a positive influence of employees' competencies and motivation on their productivity | Employee motivation (measure not specified) | + | Employee productivity (measure not specified) | Unidirectional | A small printing company | |||
| Singh et al. (2018) | By means of a fuzzy-based method, it is evaluated that high motivations are required to enhance or maintain the productivity of employees to ultimately reinforce the loop of competitiveness | Employee motivation (measure not specified) | + | Employee productivity (measure not specified) | Unidirectional | A manufacturing SME | |||
| Akkermans and van Oorschot (2005) | Basing on a less severity of the work pressure, authors' causal loop diagrams determine that higher productivity at work triggers greater employee satisfaction (of their work) to continue in the creation of a virtuous work environment | Employee productivity (measured as cases per employee per year) | + | Employee satisfaction and positive attitude* (measure not specified) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | d | Moderate | |
| Akkermans and van Oorschot (2005) | Collaboration amongst employees is here reported as an essential element of the BSC learning and growth perspective. Indeed, such positive collaboration spirit (in the view of organisational objectives) is directly associated to a higher satisfaction of employees at work. In turn, employees' satisfaction contributes to develop, and especially to maintain, the cultural alignment between organizational objectives and learning and growth mind | Employee satisfaction and positive attitude* (measure not specified) | + | Organizational culture (oriented to learning and growth)* (measure not specified) | Bidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | e | Substantial | |
| Decoene and Bruggeman (2006) | Amongst results of the paper, it is reported that employee satisfaction (measured by days of sick leave) may be improved, over the years, through a change in corporate culture with a positive return effect on employee satisfaction, even until organizational performance | Employee satisfaction and positive attitude* (measured by days of sick leave) | + | Organizational culture (oriented to learning and growth)* (measure not specified) | Bidirectional | A Belgian manufacturing division, of a Danish Company leading producer of polyolefin plastics, with about 670 employees | |||
| Okongwu et al. (2015) | Within casual linkages amongst their BSC perspectives, authors indicate the reciprocal positive effect between information system efficiency and general efficiency. Indeed, a general internal efficiency keeps the organisational objectives clear, therefore information flows timely reach interested parties. Moreover, efficient information exchange ensures the synchronisation of parties’ operations thus leading to reduction in inventory levels (with positive impact on reducing consumption namely on the environment) and costs | Internal and environmental efficiency (measure not specified)* | + | Information system efficiency (measure not specified) | Bidirectional | Internal processes (Figure 4) | 450 French industrial firms | a | Moderate |
| Aliakbari Nouri et al. (2019) | This paper presents a sustainable service supply chain balanced framework, where the functionality of the information system is univocally related to improvement of communications (and then cooperation) across corporate operations | Information system efficiency (measure not specified) | + | Cross-operational communications (measure not specified) | Unidirectional | 15 experts of hospital supply chain | b | Moderate | |
| Andersen et al. (2004) | The authors, in depicting the strategic map associated to the BSC of a manufacturing company, associate the effectiveness of cross-operational communications to the effectiveness of those processes that involve more operational levels | Cross-operational communications (measure not specified) | + | Cross-operational integration (measure not specified) | Bidirectional | A company producing plastics sold internationally | c | Moderate | |
| Andersen et al. (2004) | The authors, in depicting the strategic map associated to the BSC of a manufacturing company, show how integration amongst operational levels is needed to stabilize those repetitive processes which ultimately lead to minimization of process errors (especially those due to difficulties in operational levels integration) | Cross-operational integration (measure not specified) | + | Organizational routines (measure not specified) | Unidirectional | A company producing plastics sold internationally | d | Moderate | |
| Supino et al. (2019) | Authors argue that changes in demand generate delays and errors in the service supply, as organisational routines are neither respected nor created as new. On the contrary, stable levels of demand would allow the organisation to get into routines hence decrease delays and errors on the chain. From these assumptions, the positive relationship between routines and errors reduction emerges | Organizational routines (measure not specified) | + | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | Unidirectional | An organization launching e-commerce project | e | Moderate | |
| Chand et al. (2005) | The article explains how process efficiency is strictly related to reduction of delays and errors on the chain. Indeed, errors compromise the quality of the products which could be returned and thus increasing waste and current production cycle time. As well, delays stretch delivery time involving larger costs (especially in fixed capital). Finally, it is clear the positive relationship between delays and errors reduction and internal and environmental efficiency | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Internal and environmental efficiency* (measured by a combination of indicators as error/rework reduction, faster processing, consistent data, reduction in processing time, increase in throughput, reduced inventory-carrying cost, lower labour cost) | Bidirectional | A major international aircraft engine manufacturing and service organization | f | Substantial | |
| Ferreira et al. (2016) | This work draws a virtuous relation amongst supply chain operational, economic and environmental performances (with returns for customer satisfaction at the end), process quality as well as reduction rate in business waste | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Internal and environmental efficiency* (measured by reduction in costs and reduction in environmental costs) | Bidirectional | Automotive company and corresponding first-tier suppliers | |||
| Brewer (2000) | The authors here demonstrate the positive relationship between delays and errors reduction on the chain and its waste reduction rate. Indeed, service quality requests to minimize delays and errors to have the lowest level of returned products, which get often turned into waste | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Production process waste reduction (measure not specified) | Unidirectional | Literature concepts combination of performance measurement in SCM with the BSC | f1 | Substantial | |
| Garcia-Buendia et al. (2022) | Within an integrated performance measurement framework to evaluate Lean Supply Chain Management (LSCM) performance, authors directly connect the defected products reduction to the waste reduction | Delays and errors reduction (measured as defect rate) | + | Production process waste reduction (measure not specified) | Unidirectional | Performance measurement framework based on empirical analysis with professionals | |||
| Ferreira et al. (2016) | This work draws a virtuous loop amongst supply chain operational, economic and environmental performances with customer satisfaction, process quality as well as reduction rate in business waste | Production process waste reduction (measured as decrease in percentage of waste generated per thousand product units) | + | Internal and environmental efficiency* (measured by reduction in costs and reduction in environmental costs) | Unidirectional | Automotive company and corresponding first-tier suppliers | f2 | Substantial | |
| Reefke and Trocchi (2013) | Authors state that supply chains are sustainable when concentrated on efficient business processes aimed to reduce consumption and waste, namely reporting a positive relation between production process waste reduction and efficiency | Production process waste reduction (measured as recycling rates) | + | Internal and environmental efficiency* (measured by a combination of indicators as: cost of fines, energy costs, operating expenditures) | Unidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | |||
| Barnabè (2011) | The author, within the final strategic map, highlights how satisfied customers (mostly due to Substantial product-service quality) play a crucial role in increasing the market reputation of that firm. Hence, it is clear the positive relationship between customer satisfaction and corporate reputation. On the other side, as customers choose that firm on others, it is also highlighted the reciprocal effect that a highly reputed firm has on the satisfaction of its customers | Customer satisfaction* (measure not specified) | + | Corporate reputation (measure not specified) | Bidirectional | Customer (Figure 5) | A start-up service-based business | a | Moderate |
| Goharshenasan et al. (2022) | On the basis of the literature, author retrieves, amongst others, the positive effect of customer satisfaction on customer retention | Customer satisfaction* (measure not specified) | + | Customer retention* (measured as variation in customer quantity over the times) | Unidirectional | Dynamic model for measurement supply chain performance based on a dynamic balanced scorecard | a1 | Strong | |
| Nielsen and Nielsen (2012) | The parameterised BSC model, presented in the paper, directly connects the customer satisfaction, measured through the key indicator of perception of delivery time, to the customers' loyalty | Customer satisfaction* (measured by customer perceived delivery time) | + | Customer retention* (measure not specified) | Unidirectional | A large Swedish company in electrical engineering | |||
| Quezada et al. (2014) | This paper draws a strategic map basing on the BSC structure. Such strategic map explicitly indicates that increasing customers' satisfaction involves increasing their loyalty and thus their retention rate | Customer satisfaction* (measure not specified) | + | Customer retention* (measure not specified) | Unidirectional | A small printing company | |||
| Nielsen and Nielsen (2012) | The parameterised BSC model, presented in the paper, directly connects the customer loyalty obtained to the customers' recommendations, which build the reputation of the firm. Moreover, a higher corporate reputation invites customers to choose that firm again over the time. In this vein, it emerges how customer loyalty and corporate reputation are reciprocally positively related | Customer retention* (measure not specified) | + | Corporate reputation (measure not specified) | Bidirectional | A large Swedish company in electrical engineering | a2 | Moderate | |
| Reefke and Trocchi (2013) | In the view of building a sustainable supply chain management model, authors show how the high firm reputation generates positive consequences in the customer perspective. In particular, a good corporate reputation helps the corporate itself to be more positively recognised as a market brand | Corporate reputation (measured by fraction of total sales invested for social projects per year and stakeholder involvement in decision making) | + | Brand awareness (measure not specified) | Bidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | b | Moderate | |
| Hu et al. (2017) | The strategic map, founded on the BSC perspectives of author’s case study organisation, shows the direct effect of higher brand awareness on measures of sales orders | Brand awareness (measured by number of enquiries and market share) | + | Orders entry (measured as number of orders in a period) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | c | Moderate | |
| Okongwu et al. (2015) | Within the intense debate on causes and effects of CRM adoption, authors state that it loses its effectiveness as orders increase. That is why the effect of orders entry is negative on CRM effectiveness | Orders entry (measured as number of orders in a period) | – | CRM effectiveness (measure not specified) | Unidirectional | 450 French industrial firms | d | Moderate | |
| Supino et al. (2019) | In their comprehensive stock and flow diagram, authors report a larger market share as a direct consequence of more sales orders entered | Orders entry (measured as number of orders in a period) | + | Market share* (measured as percentage of a market segment served by the firm) | Unidirectional | An organization launching e-commerce project | d1 | Substantial | |
| Chand et al. (2005) | Amongst case study findings, authors report that increased sales orders, due to higher sales, directly impact market share | Orders entry (measure not specified) | + | Market share* (measure not specified) | Unidirectional | A major international aircraft engine manufacturing and service organization | |||
| Hu et al. (2017) | The strategic map, founded on the BSC perspectives of author’s case study organisation, shows that a certain firm market share may work as of the indexes for assessing firm brand awareness in that specific market. Here it is clearly indicated the positive effect of larger market share on brand awareness | Market share* (measured as percentage of a market segment served by the firm) | + | Brand awareness (measured by number of enquiries and market share) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | d2 | Moderate | |
| Okongwu et al. (2015) | Despite authors conclude that CRM does not play any role on product-service quality, they state that effective CRM surely create strong and reciprocally satisfying relationship with customers. That is why the effect of CRM effectiveness is positive on Customer satisfaction | CRM effectiveness (measure not specified) | + | Customer satisfaction* (measure not specified) | Unidirectional | 450 French industrial firms | e | Substantial | |
| Reefke and Trocchi (2013) | Authors identify customer relationship as a key process for SC success, also due to its direct influence on customer satisfaction | CRM effectiveness (measure not specified) | + | Customer satisfaction* (measured by, i.e. lead times, number of complaints) | Unidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | |||
| Hu et al. (2017) | The strategic map, founded on the BSC perspectives, of author’s case study organisation shows the direct effect of an outstanding profitability to the increase of the corporate EVA. | Profitability* (measured by profit after taxes and ROS) | + | EVA (measured as NOPAT-WACC*(TA-CL)) | Unidirectional | Financial (Figure 6) | 106 students in the role of CFOs of a newborn mortgage brokerage company | a | Moderate |
| Nielsen and Nielsen (2012) | Authors develop a specific “Financial and R&D structure”, where the direct influence of profit on the R&D budget is underlined as the latter strongly depends on the corporate’s possibility of self-financing such activities | Profitability* (measured as net profit) | + | R&D budget (measured as amount foreseen to be spent in R&D activity) | Unidirectional | A large Swedish company in electrical engineering | a1 | Moderate | |
| Nielsen and Nielsen (2012) | In the parametrised BSC model depicted by authors, it is univocally reported the positive effect of a higher R&D budget strictly used to improve R&D activity | R&D budget (measured as amount foreseen to be spent in R&D activity) | + | R&D activity (measure not specified) | Unidirectional | A large Swedish company in electrical engineering | a2 | Moderate | |
| Aliakbari Nouri et al. (2019) | In describing the mechanisms of their financial perspective, authors suggest that investments in R&D (i.e. use of resources and energy resources efficiency) can be effective in achieving process-costs efficiency | R&D activity (measure not specified) | + | Production process-cost efficiency (measured as variable costs reduction) | Unidirectional | 15 experts of hospital supply chain | a3 | Moderate | |
| Dror (2008) | With the objective of weighting the internal processes costs within the whole profitability, the author simply assumes that a lower cost per unit sold increases the contribution margin of that unit | Production process-cost efficiency (measured as variable costs reduction) | + | Residual contribution margin (measured as difference between revenues and variable costs) | Unidirectional | Frameworks combination of BSC and Quality Function Deployment (QFD) | a4 | Substantial | |
| Länsiluoto and Järvenpää (2012) | The case company of this research is given to operate in a low margin industry and, as a consequence, it is supposed to massively increase its profitability for each decrease in production process costs. Therefore, authors are reaffirming the positive relationship between production process cost efficiency and contribution margin | Production process-cost efficiency (measured as variable costs reduction) | + | Residual contribution margin (measured as difference between revenues and variable costs) | Unidirectional | A Finnish food manufacturing company | |||
| Hu et al. (2017) | Traditional report cockpit provides financial assumptions for BSC cockpit and, amongst others, it recalls how higher EVA contributes to rise the total corporate investment capacity | EVA (measured as NOPAT-WACC*(TA-CL)) | + | Investment capacity (measure not specified) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | b | Moderate | |
| Hu et al. (2017) | Traditional report cockpit provides financial assumptions for BSC cockpit and, amongst others, it states that higher capacity of investing increases the revenue growth of a firm (by means of investments in fixed assets which, under such conditions in a market economy, are simply assumed) | Investment capacity (measure not specified) | + | Revenue growth (measured as positive difference between current and past revenues) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | c | Moderate | |
| Supino et al. (2019) | In the final diagram, authors connect strategic measures one another and, amongst others, it is highlighted how growing revenue involves higher coverage of fixed costs | Revenue growth (measured as positive difference between current and past revenues) | + | Fixed costs coverage (measured as the amount of fixed costs supported) | Unidirectional | An organization launching e-commerce project | d | Moderate | |
| Cunha Callado and Jack (2015) | This research connects the four BSC perspectives by means of a survey of 121 agribusiness companies. Within the context of the financial perspective, the role of the fixed costs is confirmed as reducing the contribution margin available. On this assumption, it is clarified the positive relation of the fixed costs coverage on the residual contribution margin | Fixed costs coverage (measured as the amount of fixed costs supported) | + | Residual contribution margin (measured as difference between contribution margin and fixed costs) | Unidirectional | 121 Brazilian agribusiness companies | e | Moderate | |
| Supino et al. (2019) | Within a comprehensive stock and flow diagram, the authors directly connect the negative effect of fixed cost on the corporate ebit (one of the most used profitability indexes). Indeed, fixed costs wear out residual contribution margin to ultimately lower firm profits. Then, positive relation between contribution margin and profitability is implicitly assumed | Residual contribution margin (measured as difference between contribution margin and fixed costs) | + | Profitability* (measure not specified) | Unidirectional | An organization launching e-commerce project | f | Substantial | |
| Tjader et al. (2014) | Authors exploit a BSC-based analytic network process model to assess outsourcing decisions, in this view it is attempted to reduce fixed costs to increase residual contribution margin to increase firm profits. Therefore, they recall the positive impact of a higher contribution margin left on corporate profitability | Residual contribution margin (measured as difference between contribution margin and fixed costs) | + | Profitability* (measured as ROI) | Unidirectional | A Pittsburgh-based commercial building company with IT needs | |||
| Dynamic relationships within BSCs perspectives according to reviewed papers | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Authors | Main results associated with the focal SD relationship | SD relationship | Direction | BSC perspective | Context | Notation within the related CLD | Strength of the relationship | ||
| Indicator 1 | Polarity | Indicator 2 | |||||||
| The authors underline that an organization culturally oriented to learning and growth usually works to involve employees in the ongoing training programmes. Reciprocally, quality and time dedicated to such training programmes are seen as significant contributions to the empowerment of workers' skills as well as their involvement in organisational culture oriented to learning and growth | Organizational culture (oriented to learning and growth)* | + | Employee training and empowerment (measured as number of training programmes) | Bidirectional | Learning and growth ( | 197 employees in managerial and non-managerial positions working in Jordanian pharmaceutical manufacturing companies | a | Moderate | |
| Developing a dynamic BSC by means of a case study, authors, within the learning and growth perspective, indicate how training and empowering employees' skills lead to increase their motivations at work | Employee training and empowerment (measure not specified) | + | Employee motivation (measure not specified) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | b | Moderate | ||
| There are signalled lower absenteeism and less sick leaves to witness the reinforcing relationship between employee motivation and employee productivity | Employee motivation (measure not specified) | + | Employee productivity (measured as cases per employee per year) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | c | Strong | ||
| This paper draws a strategic map, founded on the BSC, that indicates a positive influence of employees' competencies and motivation on their productivity | Employee motivation (measure not specified) | + | Employee productivity (measure not specified) | Unidirectional | A small printing company | ||||
| By means of a fuzzy-based method, it is evaluated that high motivations are required to enhance or maintain the productivity of employees to ultimately reinforce the loop of competitiveness | Employee motivation (measure not specified) | + | Employee productivity (measure not specified) | Unidirectional | A manufacturing SME | ||||
| Basing on a less severity of the work pressure, authors' causal loop diagrams determine that higher productivity at work triggers greater employee satisfaction (of their work) to continue in the creation of a virtuous work environment | Employee productivity (measured as cases per employee per year) | + | Employee satisfaction and positive attitude* (measure not specified) | Unidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | d | Moderate | ||
| Collaboration amongst employees is here reported as an essential element of the BSC learning and growth perspective. Indeed, such positive collaboration spirit (in the view of organisational objectives) is directly associated to a higher satisfaction of employees at work. In turn, employees' satisfaction contributes to develop, and especially to maintain, the cultural alignment between organizational objectives and learning and growth mind | Employee satisfaction and positive attitude* (measure not specified) | + | Organizational culture (oriented to learning and growth)* | Bidirectional | A business unit of Interpolis (one of the leading insurers in the Netherlands) | e | Substantial | ||
| Amongst results of the paper, it is reported that employee satisfaction (measured by days of sick leave) may be improved, over the years, through a change in corporate culture with a positive return effect on employee satisfaction, even until organizational performance | Employee satisfaction and positive attitude* (measured by days of sick leave) | + | Organizational culture (oriented to learning and growth)* | Bidirectional | A Belgian manufacturing division, of a Danish Company leading producer of polyolefin plastics, with about 670 employees | ||||
| Within casual linkages amongst their BSC perspectives, authors indicate the reciprocal positive effect between information system efficiency and general efficiency. Indeed, a general internal efficiency keeps the organisational objectives clear, therefore information flows timely reach interested parties. Moreover, efficient information exchange ensures the synchronisation of parties’ operations thus leading to reduction in inventory levels (with positive impact on reducing consumption namely on the environment) and costs | Internal and environmental efficiency (measure not specified)* | + | Information system efficiency (measure not specified) | Bidirectional | Internal processes ( | 450 French industrial firms | a | Moderate | |
| This paper presents a sustainable service supply chain balanced framework, where the functionality of the information system is univocally related to improvement of communications (and then cooperation) across corporate operations | Information system efficiency (measure not specified) | + | Cross-operational communications (measure not specified) | Unidirectional | 15 experts of hospital supply chain | b | Moderate | ||
| The authors, in depicting the strategic map associated to the BSC of a manufacturing company, associate the effectiveness of cross-operational communications to the effectiveness of those processes that involve more operational levels | Cross-operational communications (measure not specified) | + | Cross-operational integration (measure not specified) | Bidirectional | A company producing plastics sold internationally | c | Moderate | ||
| The authors, in depicting the strategic map associated to the BSC of a manufacturing company, show how integration amongst operational levels is needed to stabilize those repetitive processes which ultimately lead to minimization of process errors (especially those due to difficulties in operational levels integration) | Cross-operational integration (measure not specified) | + | Organizational routines (measure not specified) | Unidirectional | A company producing plastics sold internationally | d | Moderate | ||
| Authors argue that changes in demand generate delays and errors in the service supply, as organisational routines are neither respected nor created as new. On the contrary, stable levels of demand would allow the organisation to get into routines hence decrease delays and errors on the chain. From these assumptions, the positive relationship between routines and errors reduction emerges | Organizational routines (measure not specified) | + | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | Unidirectional | An organization launching e-commerce project | e | Moderate | ||
| The article explains how process efficiency is strictly related to reduction of delays and errors on the chain. Indeed, errors compromise the quality of the products which could be returned and thus increasing waste and current production cycle time. As well, delays stretch delivery time involving larger costs (especially in fixed capital). Finally, it is clear the positive relationship between delays and errors reduction and internal and environmental efficiency | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Internal and environmental efficiency* (measured by a combination of indicators as error/rework reduction, faster processing, consistent data, reduction in processing time, increase in throughput, reduced inventory-carrying cost, lower labour cost) | Bidirectional | A major international aircraft engine manufacturing and service organization | f | Substantial | ||
| This work draws a virtuous relation amongst supply chain operational, economic and environmental performances (with returns for customer satisfaction at the end), process quality as well as reduction rate in business waste | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Internal and environmental efficiency* (measured by reduction in costs and reduction in environmental costs) | Bidirectional | Automotive company and corresponding first-tier suppliers | ||||
| The authors here demonstrate the positive relationship between delays and errors reduction on the chain and its waste reduction rate. Indeed, service quality requests to minimize delays and errors to have the lowest level of returned products, which get often turned into waste | Delays and errors reduction (measured as reduction in the differences between due date-actual date and expected delivery-actual delivery) | + | Production process waste reduction (measure not specified) | Unidirectional | Literature concepts combination of performance measurement in SCM with the BSC | f1 | Substantial | ||
| Within an integrated performance measurement framework to evaluate Lean Supply Chain Management (LSCM) performance, authors directly connect the defected products reduction to the waste reduction | Delays and errors reduction (measured as defect rate) | + | Production process waste reduction (measure not specified) | Unidirectional | Performance measurement framework based on empirical analysis with professionals | ||||
| This work draws a virtuous loop amongst supply chain operational, economic and environmental performances with customer satisfaction, process quality as well as reduction rate in business waste | Production process waste reduction (measured as decrease in percentage of waste generated per thousand product units) | + | Internal and environmental efficiency* (measured by reduction in costs and reduction in environmental costs) | Unidirectional | Automotive company and corresponding first-tier suppliers | f2 | Substantial | ||
| Authors state that supply chains are sustainable when concentrated on efficient business processes aimed to reduce consumption and waste, namely reporting a positive relation between production process waste reduction and efficiency | Production process waste reduction (measured as recycling rates) | + | Internal and environmental efficiency* (measured by a combination of indicators as: cost of fines, energy costs, operating expenditures) | Unidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | ||||
| The author, within the final strategic map, highlights how satisfied customers (mostly due to Substantial product-service quality) play a crucial role in increasing the market reputation of that firm. Hence, it is clear the positive relationship between customer satisfaction and corporate reputation. On the other side, as customers choose that firm on others, it is also highlighted the reciprocal effect that a highly reputed firm has on the satisfaction of its customers | Customer satisfaction* (measure not specified) | + | Corporate reputation (measure not specified) | Bidirectional | Customer ( | A start-up service-based business | a | Moderate | |
| On the basis of the literature, author retrieves, amongst others, the positive effect of customer satisfaction on customer retention | Customer satisfaction* (measure not specified) | + | Customer retention* (measured as variation in customer quantity over the times) | Unidirectional | Dynamic model for measurement supply chain performance based on a dynamic balanced scorecard | a1 | Strong | ||
| The parameterised BSC model, presented in the paper, directly connects the customer satisfaction, measured through the key indicator of perception of delivery time, to the customers' loyalty | Customer satisfaction* (measured by customer perceived delivery time) | + | Customer retention* (measure not specified) | Unidirectional | A large Swedish company in electrical engineering | ||||
| This paper draws a strategic map basing on the BSC structure. Such strategic map explicitly indicates that increasing customers' satisfaction involves increasing their loyalty and thus their retention rate | Customer satisfaction* (measure not specified) | + | Customer retention* (measure not specified) | Unidirectional | A small printing company | ||||
| The parameterised BSC model, presented in the paper, directly connects the customer loyalty obtained to the customers' recommendations, which build the reputation of the firm. Moreover, a higher corporate reputation invites customers to choose that firm again over the time. In this vein, it emerges how customer loyalty and corporate reputation are reciprocally positively related | Customer retention* (measure not specified) | + | Corporate reputation (measure not specified) | Bidirectional | A large Swedish company in electrical engineering | a2 | Moderate | ||
| In the view of building a sustainable supply chain management model, authors show how the high firm reputation generates positive consequences in the customer perspective. In particular, a good corporate reputation helps the corporate itself to be more positively recognised as a market brand | Corporate reputation (measured by fraction of total sales invested for social projects per year and stakeholder involvement in decision making) | + | Brand awareness (measure not specified) | Bidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | b | Moderate | ||
| The strategic map, founded on the BSC perspectives of author’s case study organisation, shows the direct effect of higher brand awareness on measures of sales orders | Brand awareness (measured by number of enquiries and market share) | + | Orders entry (measured as number of orders in a period) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | c | Moderate | ||
| Within the intense debate on causes and effects of CRM adoption, authors state that it loses its effectiveness as orders increase. That is why the effect of orders entry is negative on CRM effectiveness | Orders entry (measured as number of orders in a period) | – | CRM effectiveness (measure not specified) | Unidirectional | 450 French industrial firms | d | Moderate | ||
| In their comprehensive stock and flow diagram, authors report a larger market share as a direct consequence of more sales orders entered | Orders entry (measured as number of orders in a period) | + | Market share* (measured as percentage of a market segment served by the firm) | Unidirectional | An organization launching e-commerce project | d1 | Substantial | ||
| Amongst case study findings, authors report that increased sales orders, due to higher sales, directly impact market share | Orders entry (measure not specified) | + | Market share* (measure not specified) | Unidirectional | A major international aircraft engine manufacturing and service organization | ||||
| The strategic map, founded on the BSC perspectives of author’s case study organisation, shows that a certain firm market share may work as of the indexes for assessing firm brand awareness in that specific market. Here it is clearly indicated the positive effect of larger market share on brand awareness | Market share* (measured as percentage of a market segment served by the firm) | + | Brand awareness (measured by number of enquiries and market share) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | d2 | Moderate | ||
| Despite authors conclude that CRM does not play any role on product-service quality, they state that effective CRM surely create strong and reciprocally satisfying relationship with customers. That is why the effect of CRM effectiveness is positive on Customer satisfaction | CRM effectiveness (measure not specified) | + | Customer satisfaction* (measure not specified) | Unidirectional | 450 French industrial firms | e | Substantial | ||
| Authors identify customer relationship as a key process for SC success, also due to its direct influence on customer satisfaction | CRM effectiveness (measure not specified) | + | Customer satisfaction* (measured by, i.e. lead times, number of complaints) | Unidirectional | Literature concepts combination of performance measurement in SCs and sustainability with the BSC | ||||
| The strategic map, founded on the BSC perspectives, of author’s case study organisation shows the direct effect of an outstanding profitability to the increase of the corporate EVA. | Profitability* (measured by profit after taxes and ROS) | + | EVA (measured as NOPAT-WACC*(TA-CL)) | Unidirectional | Financial ( | 106 students in the role of CFOs of a newborn mortgage brokerage company | a | Moderate | |
| Authors develop a specific “Financial and R&D structure”, where the direct influence of profit on the R&D budget is underlined as the latter strongly depends on the corporate’s possibility of self-financing such activities | Profitability* (measured as net profit) | + | R&D budget (measured as amount foreseen to be spent in R&D activity) | Unidirectional | A large Swedish company in electrical engineering | a1 | Moderate | ||
| In the parametrised BSC model depicted by authors, it is univocally reported the positive effect of a higher R&D budget strictly used to improve R&D activity | R&D budget (measured as amount foreseen to be spent in R&D activity) | + | R&D activity (measure not specified) | Unidirectional | A large Swedish company in electrical engineering | a2 | Moderate | ||
| In describing the mechanisms of their financial perspective, authors suggest that investments in R&D (i.e. use of resources and energy resources efficiency) can be effective in achieving process-costs efficiency | R&D activity (measure not specified) | + | Production process-cost efficiency (measured as variable costs reduction) | Unidirectional | 15 experts of hospital supply chain | a3 | Moderate | ||
| With the objective of weighting the internal processes costs within the whole profitability, the author simply assumes that a lower cost per unit sold increases the contribution margin of that unit | Production process-cost efficiency (measured as variable costs reduction) | + | Residual contribution margin (measured as difference between revenues and variable costs) | Unidirectional | Frameworks combination of BSC and Quality Function Deployment (QFD) | a4 | Substantial | ||
| The case company of this research is given to operate in a low margin industry and, as a consequence, it is supposed to massively increase its profitability for each decrease in production process costs. Therefore, authors are reaffirming the positive relationship between production process cost efficiency and contribution margin | Production process-cost efficiency (measured as variable costs reduction) | + | Residual contribution margin (measured as difference between revenues and variable costs) | Unidirectional | A Finnish food manufacturing company | ||||
| Traditional report cockpit provides financial assumptions for BSC cockpit and, amongst others, it recalls how higher EVA contributes to rise the total corporate investment capacity | EVA (measured as NOPAT-WACC*(TA-CL)) | + | Investment capacity (measure not specified) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | b | Moderate | ||
| Traditional report cockpit provides financial assumptions for BSC cockpit and, amongst others, it states that higher capacity of investing increases the revenue growth of a firm (by means of investments in fixed assets which, under such conditions in a market economy, are simply assumed) | Investment capacity (measure not specified) | + | Revenue growth (measured as positive difference between current and past revenues) | Unidirectional | 106 students in the role of CFOs of a new born mortgage brokerage company | c | Moderate | ||
| In the final diagram, authors connect strategic measures one another and, amongst others, it is highlighted how growing revenue involves higher coverage of fixed costs | Revenue growth (measured as positive difference between current and past revenues) | + | Fixed costs coverage (measured as the amount of fixed costs supported) | Unidirectional | An organization launching e-commerce project | d | Moderate | ||
| This research connects the four BSC perspectives by means of a survey of 121 agribusiness companies. Within the context of the financial perspective, the role of the fixed costs is confirmed as reducing the contribution margin available. On this assumption, it is clarified the positive relation of the fixed costs coverage on the residual contribution margin | Fixed costs coverage (measured as the amount of fixed costs supported) | + | Residual contribution margin (measured as difference between contribution margin and fixed costs) | Unidirectional | 121 Brazilian agribusiness companies | e | Moderate | ||
| Within a comprehensive stock and flow diagram, the authors directly connect the negative effect of fixed cost on the corporate ebit (one of the most used profitability indexes). Indeed, fixed costs wear out residual contribution margin to ultimately lower firm profits. Then, positive relation between contribution margin and profitability is implicitly assumed | Residual contribution margin (measured as difference between contribution margin and fixed costs) | + | Profitability* (measure not specified) | Unidirectional | An organization launching e-commerce project | f | Substantial | ||
| Authors exploit a BSC-based analytic network process model to assess outsourcing decisions, in this view it is attempted to reduce fixed costs to increase residual contribution margin to increase firm profits. Therefore, they recall the positive impact of a higher contribution margin left on corporate profitability | Residual contribution margin (measured as difference between contribution margin and fixed costs) | + | Profitability* (measured as ROI) | Unidirectional | A Pittsburgh-based commercial building company with IT needs | ||||
Note(s): Asterisk indicates the generic outcome measure (lag indicator), no asterisk indicates the specific performance driver (lead indicator)
Source(s): Authors' work
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