scholarly journals Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

2021 ◽  
Author(s):  
Chiara Mio ◽  
Antonio Costantini ◽  
Silvia Panfilo
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Balanced Scorecard ◽  
Sustainable Business ◽  
Measurement Tools ◽  
Sustainability Balanced Scorecard

Balanced Scorecard: A Systematic Literature Review and Future Research Issues

2021 ◽  
pp. 231971452110496
Author(s):  
Jitender Kumar ◽  
Neha Prince ◽  
H. Kent Baker
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Balanced Scorecard ◽  
Management Control ◽  
Performance Measurement System ◽  
Future Research ◽  
Successful Implementation ◽  
Academic Journal ◽  
Research Issues

This study provides a systematic literature review on the balanced scorecard (BSC), highlights gaps in the literature and identifies areas for further research. We review a sample of 114 BSC articles published in 14 accounting and 56 management journals between 1992 and 2021. Each article must either be in the Australian Business Deans Council (ABDC), Scopus-indexed or Academic Journal Guide (AJG) list, or receive at least 100 citations, as reported by Google Scholar. We separate the BSC literature into 11 major themes, examine the research methods, statistical tools used and identify the country affiliated with the authors. Companies typically use the BSC as a performance measurement system instead of a management control system. The BSC is more compatible with private versus public sector organizations. Successful implementation of the BSC requires support from the top management and effective communication and coordination. Additionally, a cause-and-effect relationship should exist among its four perspectives—customers, internal business, innovation and learning, and financial. BSC’s critics question its superiority over other performance measurement tools. But the number of supporters is much higher than the opponents. Articles mainly focus on developed, not developing, countries and tend to be conceptual papers rather than data-based empirical studies. The most commonly used statistical tool used is regression analysis. Our review of BSC articles provides insights about BSC strategy, implementation, execution and control that should be of interest to researchers and managers. However, this qualitative study uses judgment to identify BSC themes.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

Measuring IT Service Management Performance

2012 ◽  
pp. 102-119
Author(s):  
Francis Gacenga ◽  
Aileen Cater-Steel ◽  
Mark Toleman ◽  
Wui-Gee Tan
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Service Management ◽  
Performance Metrics ◽  
It Service Management ◽  
Process Orientation ◽  
Past Work ◽  
It Service ◽  
Level Analysis

Prompted by the realisation that IT is now seen as a service, with a customer focus and process orientation, the authors propose a model to measure IT service management (ITSM) performance. Measuring ITSM performance will enable organisations to demonstrate the benefit from their investment. The model is based on a systematic literature review that progressed from considering the general areas of organisation performance measurement to examining commonly used performance metrics. Although there are a number of studies on ITSM implementation, only a few considered the performance measurement of ITSM. A structured method for the design of the model was adopted through a three-level analysis. A comparison of existing performance measurement frameworks was first made to identify those that are suitable for ITSM and that would facilitate communication between the business and IT function. This was done using appropriate dimensions from past work of various performance measurement researchers. The frameworks were then classified along these dimensions to identify their completeness, eliminate unnecessary dimensions, and identify the natural dimensions for ITSM.

A resilience engineering perspective of safety performance measurement systems: A systematic literature review

2020 ◽  
Vol 130 ◽  
pp. 104864 ◽  
Author(s):  
Guillermina Andrea Peñaloza ◽  
Tarcisio Abreu Saurin ◽  
Carlos Torres Formoso ◽  
Ivonne Andrade Herrera
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Safety Performance ◽  
Resilience Engineering ◽  
Measurement Systems ◽  
Performance Measurement Systems

scholarly journals Balanced Scorecard in Universities

2018 ◽  
Vol 10 (4) ◽  
pp. 57-83
Author(s):  
Justyna Fijałkowska ◽  
Cidalia Oliveira
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Public Management ◽  
New Public Management ◽  
Value Added ◽  
The Balanced Scorecard ◽  
New Managerialism ◽  
New Public ◽  
Transparency And Accountability

Abstract Objective: Performance measurement and reporting leading to greater transparency and accountability of universities have become a challenging issue. Increasingly, universities have been required to provide performance indicators—empirical evidence of their value creation — to the different group of stakeholders. One of the approaches that may be applied by universities is the Balanced Scorecard (BSC). The objective of this paper is to indicate the BSC as a useful tool for the evaluation of the universities’ performance. Methodology: This study is based on the following research methods: descriptive, deductive, and the literature review. It refers also to case studies that are quoted in the context of their practical BSC application experience and it presents the pioneer approach of California University in BSC adoption. The rationale of this paper follows the principal-agent theory that is a foundation of the accountability concept. It refers also to the new managerialism, new public management, and entrepreneurial university. Findings: Based on the literature review concerning the analysis of the examples of universities implementing BSC, this paper argues that BSC provides a framework for the performance measurement that allows for the increased transparency and accountability of these institutions. Value added: The pioneer BSC framework presented in this paper can be used as the basis for the development of general performance measurement in universities. Recommendations: It is recommended that the universities that want to boost their transparency and be accountable for their outcomes apply and develop the BSC framework to which we refer to in this paper.

scholarly journals Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019 ◽  
Vol 11 (8) ◽  
pp. 2327 ◽  
Author(s):  
Janni Grouleff Nielsen ◽  
Rainer Lueg ◽  
Dennis van Liempd
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Stakeholder Involvement ◽  
Social Enterprises ◽  
Social Mission ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Social Logic

This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

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