scholarly journals The Influence of Corporate Culture on Balanced Scorecard Use

2019 ◽  
Vol 4 (3) ◽  
pp. 45-48
Author(s):  
Rapiah Mohamed
Keyword(s):  
Performance Measurement ◽  
Corporate Culture ◽  
Measurement System ◽  
Balanced Scorecard ◽  
System Model ◽  
Performance Measurement System ◽  
Strategic Performance ◽  
The Balanced Scorecard ◽  
Prior Literature ◽  
Contingent Factor

The balanced scorecard (BSC) is a strategic performance measurement system model that was introduced by Kaplan and Norton in 1992 and since then is well received by many worldwide organisations. This research seeked to understand the influences of corporate culture on BSC usage among Iraqi manufacturing firms. The research framework of this study is based on the contingency theory. Prior literature found that corporate culture is a contingent factor that is likely to influence the design and usage of performance measurement system such as BSC, in particular related to the diversity of measurement (Henri, 2006; Franco-Santos, 2007).   It is hypothesized that a better match between BSC and contextual variables such as corporate culture, leads to increased corporate performance (Fisher, 1998; Sila, 2007), while poor fit denotes diminished performance. This study has proposed one hypothesis and results indicated that there is a positive relationship between corporate culture and the use of BSC.

Measuring and Managing E-Business Initiatives through the Balanced Scorecard

2011 ◽  
pp. 152-168 ◽  
Author(s):  
Wim Van Grembergen ◽  
Isabelle Amelinckx
Keyword(s):  
Information Technology ◽  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Performance Measurement System ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Business Perspective ◽  
Customer Perspective ◽  
A Performance

The Balanced Scorecard (BSC) initially developed by Kaplan and Norton is a performance measurement system that supplements traditional financial measures with the criteria that measure performance from three additional perspectives: customer perspective, internal business perspective, and innovation and learning perspective. In recent years, the Balanced Scorecard has been applied to information technology in order to ensure that IT is fairly evaluated. The proposed methodology can also be applied to e-business initiatives. In this chapter, it is illustrated how the BSC can be used to measure and manage e-business initiatives. A generic e-business Balanced Scorecard is proposed and its development and implementation is discussed.

The Benefits of an E-Business Performance Measurement System

2011 ◽  
pp. 158-169
Author(s):  
David Barnes ◽  
Matthew Hinton
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Business Performance ◽  
Best Practice ◽  
Performance Metrics ◽  
Performance Measurement System ◽  
The Balanced Scorecard ◽  
Business Operations ◽  
Performance Measurement Systems

This chapter investigates how organizations have been adapting their performance measurement practices in response to their adoption of e-business in their business operations. It aims to identify the features and benefits of an effective e-business performance measurement system. Twelve organizations known to have had some success in developing performance measurement systems suitable for the online environment were studied. The researchers found that these organizations adopted an incremental rather than a radical approach to changing their performance measurement system for e-business, thereby avoiding the costs and disruption associated with the introduction of more complex performance metrics. Secondly, they eschewed the use of best practice recipes (such as the balanced scorecard). The study concludes that although these results may be at odds with the prescriptive generic performance measurement literature, they may be appropriate for the current state of development of e-business.

Using the Balanced Scorecard to Measure the Performance of Your HR Information System

2002 ◽  
Vol 31 (4) ◽  
pp. 543-557 ◽  
Author(s):  
Wesley O. Hagood ◽  
Lee Friedman
Keyword(s):  
Information System ◽  
Human Resources ◽  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Value Added ◽  
Program Director ◽  
Performance Measurement System ◽  
The Balanced Scorecard ◽  
Human Resources Information System

One of the most significant challenges faced by public personnel executives today is measuring the performance of their human resources information system (HRIS) in order to justify the value-added contribution of the HRIS to accomplishing the organization's mission. Over the last year, the CIA developed and implemented a balanced scorecard-based performance measurement system for its HRIS to justify cost and highlight the effectiveness of the system. The HRIS Program Director, Patricia Minard, used the Kaplan-Norton balanced scorecard framework to identify and align the organization's goals, objectives, and measures; to gather baseline data to measure against established measurement targets; and to measure and demonstrate the value-added contribution of the HRIS.

scholarly journals Usulan Rancangan Key Performance Indicators Menggunakan Pendekatan Perspektif Balanced Scorecard Pada PT. Pelayaran Hub Maritim Indonesia

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Gayuh Mukti Rahmatullah ◽  
Amak Mohamad Yaqoub
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Primary Data ◽  
Performance Measurement System ◽  
Research Approach ◽  
The Balanced Scorecard ◽  
A Performance

Indonesia is the largest archipelago in the world which of course, has many ports as a place reliance ship. Ports in Indonesia is always crowded by various ship activities. Such vessels require fossil fuels as the material preparation to continue the journey. This has become a business opportunity for PT. Pelayaran Hub Maritim Indonesia as a company engaged in fuel distribution. The operational activities of PT. Pelayaran Hub Maritim Indonesia has made performance measurement yet of the financial aspects only. Therefore, this study aims to design a performance measurement system for companies based on four perspectives of the balanced scorecard is a financial perspective, a marketing perspective, internal business process perspective and learning and growth perspective. This study uses a qualitative method research approach to the type of research in the form of action research case study, the data used is primary data. Data from this study obtained by interviewing the informant is determined based on the balanced scorecard perspectives. Results of this research is a performance measurement system and the weighting of each of the key performance indicators with paired comparison method to get the level of importance of each strategic objective.

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