Table A5

Dynamic relations among BSCs perspectives according to reviewed papers

Dynamic relationships among BSCs perspectives according to reviewed papers
AuthorsEvidenceRelationDirection
Indicator 1 (BSCs perspective)PolarityIndicator 2 (BSCs perspective)
Akkermans and van Oorschot (2005) This research sheds lights on the employee satisfaction (and all employee-related measures) as crucial element within strategic interdependencies of a case study company. In particular, employee satisfaction allows (among others) increasing the corporate reputation by means of internals' opinions towards touching new potential employees as well as customersEmployee satisfaction and positive attitude* (learning and growth perspective)+Corporate reputation (customer perspective)Unidirectional
Okongwu et al. (2015) Authors focus their attention on the role of CRM on firm financial and non-financial results. Anyway, at the base of an effective CRM, training the human capital that will manage the relationships with customers (with particular interest on managing complains) is considered essential. Hence, it clearly emerges the positive effect of employee training on CRM effectivenessEmployee training and empowerment (learning and growth perspective)+CRM effectiveness (customer perspective)Unidirectional
Chand et al. (2005) Authors perform a case study to finally draw a value chain illustration where the implementation of staff training systems directly reduces the delivery times and errors of the whole chainEmployee training and empowerment (learning and growth perspective)+Delays and errors reduction (internal processes perspective)<Unidirectional
Quezada et al. (2014) The strategy map presented in this paper indicates that a higher productivity of employees' work helps to cover fixed costs. Lower fixed costs are due to both higher return of employees' paid hours and their ability to exploit corporate fixed tangible and intangible assetsEmployee productivity (learning and growth perspective)+Fixed costs coverage (financial perspective)Unidirectional
Akkermans and van Oorschot (2005) Authors observe the positive effect of employee productivity on revenue growth through several channels of influence. Indeed, higher employees' productivity increases their daily number of customers touched thus increasing the entrance of new sales orders. Next, higher employees' productivity allows to process more sales orders thus speed up the processing of new onesEmployee productivity (Learning and growth perspective)+Revenue growth (Financial perspective)Unidirectional
Brewer (2000) The author highlights that substandard products are wasted and reprocessed thus undermining production chain as well as tight time requirements for just-in-times deliveries. In general, wastes on the production process worsen workers' productivityProduction process waste reduction (internal processes perspective)<+Employee productivity (learning and growth perspective)Unidirectional
Brewer (2000) The author highlights that sub standards products are waste to then be reprocessed and adding costs to logistics processes (especially variable ones)Production process waste reduction (internal processes perspective)+Production process-cost efficiency (internal processes perspective)Unidirectional
Chand et al. (2005) This contribution clarifies that process inefficiencies (mainly delays and errors in deliveries), as touching the customers, generate a negative reputation about the firm on the market. Vice versa, reducing such delays and errors improves corporate reputationDelays and errors reduction (internal processes perspective)+Corporate reputation (customer perspective)Unidirectional
Reefke and Trocchi (2013) The strategy map, presented as conclusion of the paper, indicates the positive effect of firm reputation on the revenue growth (mainly exploiting the customer leverage)Corporate reputation (customer perspective)+Revenue growth (financial perspective)Unidirectional
Hu et al. (2017) The strategic map, founded on the BSC perspectives of authors' case study organisation, shows the direct effect of higher entrance of orders on the growth of revenuesOrders entry (customer perspective)+Revenue growth (financial perspective)Unidirectional
Hu et al. (2017) Traditional report cockpit provides financial assumptions and effects for BSC cockpit, and, among others, it recalls how a higher investment capacity allows the firm to enjoy a higher brand awareness by means of market considerationInvestment capacity (financial perspective)+Brand awareness (customer perspective)Unidirectional
Hu et al. (2017) Traditional report cockpit provides financial assumptions and effects for BSC cockpit and, among others, it recalls how an higher investment capacity allows the firm to enjoy an higher corporate reputation especially due to preservation of corporate independenceInvestment capacity (Financial perspective)+Corporate reputation (Customer perspective)Unidirectional
Aliakbari Nouri et al. (2019) In describing the mechanisms of their financial perspective, authors suggest that R&D activities (i.e. use of resources and energy resources efficiency) head to a comprehensive production process efficiency primarily involving waste reduction. Therefore, the positive effect of R&D activity on production process waste reduction is definedR&D activity (financial perspective)+Production process waste reduction (internal processes perspective)Unidirectional

Note(s): *In a systemic view, an indicator originally considered lag (i.e. employee satisfaction and positive attitude) takes on a lead function because it positively influences another lead indicator (i.e. corporate reputation)

Source(s): Authors' work

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