scholarly journals Future Prospects in Balanced Scorecard Research: Sustainability Perspective

Author(s):  
Mehtap Aldogan Eklund

This paper reviews the state of the research on a balanced scorecard (BSC) and sustainability balanced scorecard (SBSC) from 1990 to 2020. It aims to address the research question, “What are the future prospects in the BSC research from the perspective of sustainability?” using an integrative literature review method with bibliometric analysis. This study also reports the evolution and synthesis of published materials, citation analysis, themes, theories, and the literature gap and future research agenda, including the post coronavirus disease 2019 (COVID-19) sustainability crisis. The findings of this study, which aim to advance the knowledge in the field, include the developed future research framework matrix and the proposed research questions regarding the research gap in the multi­dimensional, multi-disciplinary, and multi-cultural empirical research. This study is considered unique owing to its comprehensive, holistic, and up-to-date structure. Furthermore, such a research design facilitates interdisciplinary, theory-driven research with the review in multiple disciplines, which is new to the accounting literature. One limitation of this study is that it is a conceptual study; however, it can pave the way for future empirical and mixed-method studies in this field. 

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Abdullah Alshibani ◽  
Jay Banerjee ◽  
Fiona Lecky ◽  
Timothy J. Coats ◽  
Rebecca Prest ◽  
...  

Abstract Background Emergency care research into ‘Silver Trauma’, which is simply defined as major trauma consequent upon relatively minor injury mechanisms, is facing many challenges including that at present, there is no clear prioritisation of the issues. This study aimed to determine the top research priorities to guide future research. Methods This consensus-based prioritization exercise used a three-stage modified Delphi technique. The study consisted of an idea generating (divergent) first round, a ranking evaluation in the second round, and a (convergent) consensus meeting in the third round. Results A total of 20 research questions advanced to the final round of this study. After discussing the importance and clinical significance of each research question, five research questions were prioritised by the experts; the top three research priorities were: What are older people’s preferred goals of trauma care? Beyond the Emergency Department (ED), what is the appropriate combined geriatric and trauma care? Do older adults benefit from access to trauma centres? If so, do older trauma patients have equitable access to trauma centre compared to younger adults? Conclusion The results of this study will assist clinicians, researchers, and organisations that are interested in silver trauma in guiding their future efforts and funding toward addressing the identified research priorities.


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.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nancy Doyle ◽  
Almuth McDowall

PurposeThe aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework for a future research agenda.Design/methodology/approachA systematic empty review protocol was employed, with three a priori research questions, inquiring as to the extent of neurodiversity research within mainstream work psychology, psychology in general and lastly within cross-disciplinary academic research. The results of the final search were quality checked and categorized to illustrate where studies relevant to practice are currently located.FindingsThe academic literature was found to be lacking in contextualized, practical advice for employers or employees. The location and foci of extracted studies highlighted a growing science-practitioner gap.Research limitations/implicationsThe research focused on common neurominority conditions such as autism and dyslexia; it is acknowledged that the neurodiversity definition itself is broader and more anthropological in nature. A need for a comprehensive research agenda is articulated, and research questions and frameworks are proposed.Practical implicationsGuidance is given on applying disability accommodation to both individual and organizational targets.Social implicationsThe disability employment gap is unchanged since legislation was introduced. The neurodiversity concept is no longer new, and it is time for multi-disciplinary collaborations across science and practice to address the questions raised in this paper.Originality/valueThis paper offers an original analysis of the neurodiversity paradox, combining systematic inquiry with a narrative synthesis of the extant literature. The conceptual clarification offers clear directions for researchers and practitioners.


2015 ◽  
Vol 14 (3) ◽  
pp. 356-367 ◽  
Author(s):  
Ryan L. Skiver

While successful performance in terms of cost savings for firms expanding beyond their home boundaries has been well noted in the literature. Other factors, such as product and process innovation gained through this global process, have not been well examined. The aim of this study is to answer four specific research questions: 1) What are the reasons for going global in today’s economy? 2) How can a global supply chain lead to increased innovation? 3) What are the specific ways that companies can gain product and process innovation in a global supply chain? 4) What is a model that can be examined for future research?This literature review examines areas of human resource management and supply chain management through the theory of absorptive capacity in a rapidly expanding global environment. In addressing the four main questions, this review will present emerging research issues for global supply chains.


2018 ◽  
Vol 21 (3) ◽  
pp. 869-881 ◽  
Author(s):  
Sugandha Verma

Growth of career is becoming more important to an employee of the modern age. The assessment of career advancement (CA) provides such valuable information. It is quite relevant to mention that men and women employees follow different career paths. To a man his job is always important. However, a woman keeps her family on first priority and her employment on second priority. The review of available literature reveals that some studies have highlighted CA of women employees. Most of them are conceptual in nature and pursue the concept of the glass ceiling. Consequently, the research gap emerges as there is a lack of empirical work in this regard. Total absence about the measurement of CA of women employees in the Indian context amplifies this existing knowledge gap. Thus, this study tries to identify the new dimensions of CA and finally proposes a model for practical adoption. With the sample of 182 female bank employees from Uttarakhand state, exploratory factor analysis (EFA) ultimately discovers three dimensions of CA, namely future aspirations (FA), present satisfaction and career orientation (CO). Cronbach’s alpha values report high reliabilities for these dimensions and the CA instrument as a whole. In the end, conclusion, limitations and future research agenda have also been discussed.


Author(s):  
Hsin-liang Chen ◽  
Kevin L. Summers

<p>The purpose of this paper is to investigate the current video collection of an open-access video website (TED-Ed).  The research questions focus on its content as evidence of development, its viewership as evidence of use, and flipping as evidence of interaction in informal learning.  In late September 2013, 686 video lessons were posted on the TED-Ed website that spanned 12 academic subject categories and 60 academic subject subcategories, as labeled and sorted on the TED-Ed website itself.  The findings of the analysis of the TED-Ed video collection indicate several gaps in the humanities, social science, and natural science academic areas in terms of the number of video lessons and viewership.  Despite the gaps in the numbers of video lessons and the viewership across those three academic areas, the areas have very similar averages of daily flipped lessons.  The future research agenda should focus on the motivation of viewers to create flipped lessons as evidence of learning in an open learning environment. </p>


2020 ◽  
Vol 12 (3) ◽  
pp. 1120 ◽  
Author(s):  
Hannes Thees ◽  
Harald Pechlaner ◽  
Natalie Olbrich ◽  
Arne Schuhbert

Growing numbers of tourist arrivals, in combination with community-centered tourism products, have fueled the recent debate on overtourism and a redefining of local steering processes. This has also called for the participation of residents in governance processes. One tool to utilize residents’ participation and cross-stakeholder involvement is the Living Lab (LL), which also functions as a medium for self-organization. This article tackles the research gap that exists in the combination of the LL mechanisms and destination governance (DG). Therefore, the research questions address the characteristics and mechanisms of LLs and the potential for residents’ participation. These efforts are operationalized through a systematic literature review (SLR) on LLs, which involves 40 articles. The transfer of the LL characteristics towards DG reveals that certain drivers and barriers exist when implementing the LL in the governance process, such as the combination of destination and city planning or the redefining of hierarchical structures. The SLR recommendations for future research are based on the interface of LL and DG.


Author(s):  
Ram Mudambi

By now, it is generally accepted that the two key dimensions of international business (IB) strategy are location and control. Multinational enterprises (MNEs) must therefore decide where to locate their international operations and how to control their activities there. Virtually every research question associated with IB strategy is related to one or both of these dimensions. This chapter will focus on the location dimension, while recognizing that the control dimension is its ever-present complement. Historically, MNEs expanded into international locations in order to seek local, natural resources unavailable in their home countries. However, at present, it is the MNEs’ search for knowledge resources that dominates their location strategies. Over the last decade, the rise of global value chains (GVCs) has become one of the primary factors motivating scholars to integrate insights from IB and economic geography to develop a more holistic view of the location dimension of MNE strategy. We discuss the evolution of key intellectual ideas in the area of IB location strategies to then propose a future research agenda.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matevz Raskovic ◽  
Katalin Takacs-Haynes

Purpose Firm internalization is a central concept within the business strategy literature, as part of the broader social sciences. The purpose of this paper is to show how and where MNE internalization theory can benefit from a social identity theory (SIT) perspective to better understand 21st-century multinational enterprises (MNEs). Design/methodology/approach This paper provides a review and future research agenda for the use of SIT related to MNE internalization theory. The authors complement an evolutionary review of SIT literature with a systematic bibliometric analysis identifying specific thematic gaps. Extending Buckley and Casson’s review of and future research agenda for MNE internalization theory, the authors propose three specific future research directions along with eight guiding research questions. Findings International business (IB) scholars are familiar with limited aspects of SIT and apply it only in certain research areas, mainly connected to human resource management and leadership, organizational identity and work-related outcomes or international marketing. Strategic management and strategy-oriented IB scholars are less familiar with SIT, despite growing interest in MNE micro-foundations and decision-making under uncertainty. Originality/value The authors position SIT as a natural meta-theoretical fit to MNE internalization theory. By providing a future research agenda along with eight supporting research questions, the authors help to advance the MNE internalization theory by linking individual, group and intergroup perspectives against a more socially nuanced, interactionist and dynamic view of MNEs and their decision-making.


Author(s):  
Natalie Todak ◽  
Katharine Brown

Purpose The purpose of this paper is to offer a state-of-the-art review of the research on women of color in American policing. Directions for future research are also highlighted. Design/methodology/approach Using several online databases, a literature search was performed to collect all relevant empirical studies on the topic. The review includes only studies that examined research questions about minority women officers in their own right. Findings The review identified 12 studies focused on recruitment, hiring, retention and the on-the-job experiences of this population. Most studies focused on black policewomen. All data analyzed in these studies are at least 20 years old. Originality/value Research on minorities in policing tends to concentrate on either black men or white women. For decades, scholars have called for more research on policewomen of color, yet little progress has been made. The current study takes stock of the existing research and provides a much-needed agenda to fill this research gap.


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