The balanced scorecard’s missing link to compensation

2014 ◽  
Vol 10 (4) ◽  
pp. 431-465 ◽  
Author(s):  
Oana Alexandra Albertsen ◽  
Rainer Lueg

Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can only really impact the organizational performance if it is linked to the actors’ intrinsic and extrinsic incentives. As BSC has existed for more than 20 years, the authors find it relevant to survey the extant literature which elaborates on the BSC-incentives link within organizations. Design/methodology/approach – This paper identifies 117 empirical studies from leading academic journals published between 1992 and 2012 and then assesses 30 of these studies, which present the BSC-compensation link within the BSC literature. The authors analyze both research design (authors’ perspective) and the actual findings in the field (organizations’ perspective). Findings – First, it was found that only 30 of 117 empirical studies have a research design that is comprehensive enough to capture a full BSC as suggested by Kaplan and Norton, and only six of these studies elaborate on the link between the BSC and compensation. Second, extant research lacks valid constructs for the BSC and focuses too much on planning (ex-ante) with the BSC and not sufficiently on evaluation and control (ex-post). Third, the authors demonstrate that empirical BSC literature relies very strongly on field research in small and medium enterprises compared to similar research. Overall, the authors claim that the “relevance” of the BSC remains unproven. Originality/value – The authors synthesize the empirical BSC literature and derive a future research agenda.

2020 ◽  
Vol 8 (1) ◽  
pp. 1044-1095
Author(s):  
Can ERERDİ ◽  
Esra ÜNLÜASLAN DURGUN

In the last few years, due to the surge in the attention towards leadership and the lack of a review mapping the effects of leadership on organizational performance, we believe its coherent to provide a clear review on leadership and how it affects organizational performance. This paper aims to review empirical studies on leadership and organizational performance with the aim of constructing a comprehensive model to conceptualize existing literature. The authors reviewed main journals with impact factor of over 2 and all Leadership titled SSCI journals. As a result, 687 studies published between 1957 and 2017 were analyzed, out of which 486 met the criteria of being empirical studies on leadership and performance. Out of the 486, 20 articles used Organizational Performance as their dependent variable, thus were included in our model. In doing so, the authors aim to extend the field in three ways: First, based on their review, the authors mapped a comprehensive model of the effects of leadership style and leadership characteristics through moderators and organizational mediators on organizational performance. Second, the authors, through vigorous examination, display and evaluate existing variables and measures on leadership and organizational performance within the literature. Finally, the authors aim to contribute to the field by presenting a detailed future research agenda and practical considerations for managerial implications.


2015 ◽  
Vol 53 (5) ◽  
pp. 1083-1106 ◽  
Author(s):  
Mikko Antero Luoma

Purpose – The linkage between strategy and performance is central to strategic management. Empirical studies have nevertheless produced mixed results on the nature of this relationship, and in recent decades, very little advancement has been made in research aimed at elucidating this relationship. Accordingly, the purpose of this paper is to identify the approaches to the strategy-performance linkage in previous studies and defines five principles that should characterize future research on this relationship. The paper develops a novel research design that follows these principles and tests the usefulness of this research design in practice. Design/methodology/approach – This paper is exploratory in nature and its empirical methods include content analysis, multidimensional scaling, and cluster analysis. The primary difference between this paper and studies in the mainstream literature on the linkage between strategy and performance relates to the application of an endogenous strategy typology instead of predefined strategy categories. Findings – The analysis shows that the adopted research design based on five principles is applicable to research on the linkage between strategy and performance and that such a research design produces meaningful results. The results support the findings of earlier studies regarding the potential of “hybrid” strategies for achieving superior firm performance. Research limitations/implications – This paper challenges the dominance of generic strategies in research on the strategy-performance linkage and provides statistical data that lay the foundation for more detailed investigation on this relationship. The paper argues for a contextually bound view of strategic management. Originality/value – This paper invigorates the discussion on the linkage between strategy and performance, which has long been diminishing as a research topic in the literature because of contradictory results and the lack of fresh research opportunities. This paper further introduces a methodology that has been underutilized in the study of strategic management.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez

PurposeThis paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.Design/methodology/approachThis study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.FindingsThis article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.Originality/valueTo the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.


2020 ◽  
Vol 31 (1) ◽  
pp. 1-33
Author(s):  
Arafat Rahman

PurposeThe purpose of this paper is to identify the sources and categories of well-being from the transformative service research (TSR) domain. The paper also aims to offer a unified framework of sources and categories of well-being and several future research agenda.Design/methodology/approachA systematic literature review method is applied to address the study aims. A three-phase approach has been applied, which produced a total of 70 peer-reviewed empirical studies for the review.FindingsThe analysis has identified five major sources and their underlying sub-sources of well-being. The major sources are organization-, individual-, collective-, service system-, and situation-driven sources. The findings further identified two major categories or well-being showing the capacity and functioning, and subjective appraisals of life conditions. The identified sources and categories of well-being develop a unified framework showing a simplistic path or relations between the sources and the categories.Research limitations/implicationsThe paper offers several research agenda explaining what source-related issues can be addressed for enhancing well-being for various entities. It also adds a proposed schema and research questions for examining the possible relations and influences between the sources of well-being and social well-being of individuals.Practical implicationsPractitioners can get important insights about the matters over which they have little or no control such as the activities, motives and processes that take place in individuals' and collectives' spheres and mechanisms of supports in social networks.Originality/valueThe paper is the first to offer a systematic review on the empirical studies of the TSR domain identifying a comprehensive list of sources and categories of well-being and a resulting unified framework and research agenda.


2019 ◽  
Vol 26 (4) ◽  
pp. 689-722 ◽  
Author(s):  
Ruchini Senarath Jayasinghe ◽  
Raufdeen Rameezdeen ◽  
Nicholas Chileshe

Purpose The purpose of this paper is to explore the synergies between post-end-of-life of building (PEoLB) concepts and operations to achieve sustainability. Design/methodology/approach A systematic literature review (SLR) was conducted using 65 articles published between 2006 and 2017, and it has been subjected to descriptive and thematic analysis. Findings The descriptive analysis revealed that the majority of the articles were about (60 per cent) PEoLB operations, followed by (23 per cent) PEoLB concepts. Only 17 per cent of the articles have dealt with PEoLB-related strategic approaches. The thematic analysis elaborated on the literature development; interrelationships between PEoLB concepts and operations; impediments of introducing sustainability on these operations, remedial measures and information-based strategic approaches to achieve sustainability. Based on the findings, a conceptual framework for sustainable PEoLB operations is proposed. Furthermore, four areas of potential future research are discussed. Research limitations/implications This study presents a future research agenda including best practices to plan PEoLB operations and the development of optimisation models, risk management and information-based strategic approaches. Practical implications The proposed conceptual research framework triggers and nurtures potential pathways to introduce sustainable PEoLB operations under sound information flow. This could create a basis for future empirical studies in filling the identified gaps in literature. The framework could also assist practitioners in mitigating risks associated with transportation, storing and contamination of salvaged materials through enhanced information flow. In addition, the framework provides some managerial guidance to organisations seeking ways of establishing sustainability during reverse logistics (RL) operations. Originality/value This paper presents an SLR of an emerging area of research that encapsulates closed-loop supply chain through sustainable RL operations. The study highlights the interrelationships between PEoLB concepts and operations. It develops a robust approach to effectively manage the PEoLB operations underpinned by a sound information flow to facilitate sustainability.


2019 ◽  
Vol 16 (2) ◽  
pp. 199-224 ◽  
Author(s):  
Busaya Virakul ◽  
Darlene F. Russ-Eft

Purpose This study aims to validate a model of organizational performance embedding corporate social responsibility (CSR), corporate governance (CG) and sustainability concepts at a strategic level. The model has been created in response to two significant global influences: global challenges and sustainable development (SD). Design/methodology/approach To validate the model created, executives from 10 of Thailand’s leading companies that have received CSR, CG, or sustainability awards during 2010-2015 were asked to complete a questionnaire and were later interviewed. Findings The findings indicate the appropriateness of the model in addressing the two significant global influences and highlight the critical issues in its implementation. Research limitations/implications Types of interviewees who are information sources, organization’s features such as size and industry and culture, appear to be critical factors in affecting the research findings and in limiting the interpretation and applications of the research model. All of those limitations have been explained in the research paper so that future research could be improved. Practical implications The model presents additional knowledge in relation to SD, business strategy, organizational performance and organizational sustainability. It shows how businesses can participate and respond to SD by embedding CSR, CG and sustainability concepts at the strategic level. It also shows that the outcome of such an approach will help business organizations sustain their existence by balancing financial, social and environmental dimensions. Social implications Business is one of the three key players (government, business and citizens) in managing global challenges and promoting SD. A business sector contains huge valuable resources (e.g. physical; financial; human; technology) for development capabilities. Therefore, this research shows a model which helps business organizations understand their significant role in SD. Originality/value Due to increased human population, climate change and deterioration of natural resources, social thinkers all around the world have been warning the seriousness of global challenges and the importance of SD. However, not many studies combine and connect the key concepts of global challenges, SD, CSR, CG and sustainability, all together to address the important role of business organizations. This research answers/gives such overall picture through a field research work for validation.


2014 ◽  
Vol 114 (1) ◽  
pp. 123-143 ◽  
Author(s):  
Wann-Yih Wu ◽  
Ying-Kai Liao

Purpose – This study purposed an integrated DEA-BSC model to evaluate the operational efficiency of airlines. To adapt this model, 38 major airlines in the world were selected to assess their relative performance. Design/methodology/approach – An empirical study is employed using a cross-sectional research design. The operational and financial data of 38 leading airlines companies were collected from annual reports and business reports. Specifically, this study integrated the concepts of balanced scorecard (BSC) and data envelopment analysis (DEA) and incorporated seven leading variables and four lagging variables from BSC to implement DEA. Findings – By using the leading and lagging variables to implement DEA, this study not only assessed the efficiency frontiers, input slack, output slacks, and benchmarking learning partners of 38 airlines, but also illustrated how leading indicators are related and influence lagging indicators. In particular, the study results indicated that airlines with excellent performance in the efficient frontiers tended to perform better in energy, capital, and other operating costs. Research limitations/implications – This study presented a DEA-BSC model to integrate the concepts of BSC into DEA. The empirical results showed that the model is more advanced than the capabilities of individual DEA and BSC. This model could also eliminate the faults of each one. Due to the cross-sectional research design of this research, future research should develop the longitudinal study to identify the time series of the influences of leading factors on lagging factors. Practical implications – This study offered an integrated model that incorporated the concepts of BSC and DEA. The leading and lagging factors of BSC were adopted to the evaluation of operational performance of airlines along with DEA. Therefore, BSC has served as the compliment of DEA. Using the DEA-BSC results, such as the efficiency frontiers, the amount of slacks, and benchmark learning partners, business executives could develop their improvement strategies. Originality/value – Since none of previous studies have integrated BSC and DEA to assess the operational efficiency of the airline industry, the results of this study could serve as a baseline for further academic validations, the results could also be very useful for the executives of airline companies to allocate their resources for further improvement.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yucheng Zhang ◽  
Zhongwei Hou ◽  
Xingxing Zhou ◽  
Yumeng Yue ◽  
Siqi Liu ◽  
...  

Purpose Despite recent organizational behavior studies have witnessed considerable progress in abusive supervision research; some demerits for both theory and methodology still remain in the past years. To clarify the current state of knowledge in the field, this study aims to analyze the current state of theories and methods on abusive supervision and provides a detailed future research agenda. Design/methodology/approach This paper conducted a literature review for both theory and methodology of the abusive supervision research using a content analysis of 134 publications. Findings For the theory part, this paper summarized the theories that had been applied to explain the relationship between abusive supervision and its consequences as well as antecedents. For the methodology part, this paper outlined some critical issues regarding country of origin, research design, measurement, analysis strategy and also summarized with a discussion of the relationship between methodological issues and article impact. Finally, this paper concluded by presenting an agenda for future abusive supervision research regarding both theory and methodology. Originality/value First, this paper summarizes the main theories, antecedents and consequences often used in abusive supervision research to allow scholars to carry out theoretically driven research investigating abusive supervision in the future. Second, through a content analysis of the methods sections of abusive supervision research in the samples (i.e. country of origin, research design, measurement and analytical procedures), this paper identified the potential reasons underlying the inconsistency in the conclusions of abusive supervision research and provide some guidance for future empirical studies. Third, based on the qualitative review, this paper provides an agenda for future research investigating abusive supervision by developing a content-specific theoretical framework to benchmark abusive supervision research against other research related to leadership and offers an accurate response to scholars’ criticisms of abusive supervision research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priya Shah ◽  
Amandeep Dhir ◽  
Rohit Joshi ◽  
Naliniprava Tripathy

PurposeMajor cereal staples such as wheat, white rice and corn have a significant negative impact on the environment, a low nutritional profile and are associated with obesity. In comparison, alternative staples (such as rye, quinoa, buckwheat, etc.) are more environmentally sustainable and nutritious, yet are underused. There has been a recent surge in research into and awareness of alternative staples, but the current understanding of the different drivers of and barriers to their consumption remains fragmented.Design/methodology/approachThe present study attempts to assimilate and incorporate the current knowledge on the drivers of and barriers to the consumption of alternative staples. Eighty-one empirical studies were curated and analysed according to stringent protocols in order to examine the existing research profile and themes arising from prior research in this domain.FindingsThe study presents a profile of the extensive existing literature examining the drivers of and barriers to the consumption of alternative staples. The thematic analysis of selected studies resulted in the identification of six drivers and seven barriers. The drivers are an awareness of health; awareness of environmental factors; recommendations; awareness of the brand, labels and source of origin; household structure and demographic attributes. The barriers are difficulty in preparation, lack of familiarity, lack of availability, lack of affordability, culture, product attributes and sensory attributes. The various research gaps and avenues for future research associated with the drivers and barriers identified are also presented.Originality/valueThe key outcomes of the study are the presentation of the research profile, the identification of various drivers and barriers, the recognition of gaps in the research and avenues for future research and, finally, the development of a theoretical framework entitled “Behavioral reasoning towards the consumption of alternative staples (BRCAS)”. The study offers various insights for nutritionists, marketers, policymakers and consumers by increasing awareness of alternative staples.


Author(s):  
Emanuela Scarmozzino ◽  
Vincenzo Corvello

This chapter aims to present an empirical model aimed to explore relationships among the elements within the process of employee creativity as driver for organizational performance improvement. The analysis employs a multiple case study research design, focusing on four organizations. The results derive approaches to improving organizational performance. Those approaches' characteristics are: an emphasis on openness to experience in developing novel ideas; the prevalence of creative self-efficacy on the creative behavior. A mutual combination of these characteristics leads to four possible outcomes, pictured in a 2 × 2 matrix as approaches to improving organizational performance. The proposed research design can be used to analyse how changing the form of skill and ability facilitates improvements of organizational performance. The chapter concludes with discussions and limitations, proposing a future research agenda.


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