Standing Against Workplace Discrimination (2); Using Management Accounting Information (Balanced Scorecards)

Discrimination in the workplace has been all through history, and it exists today, and there will be in the future. Some people suggest that get used to it and benefit from it. But this study suggests honest and honorable have to stand against Discrimination in the name of humanity, the rule of law, religion, and better management. The study suggests that one of the best ways to stand against Discrimination is to provide and use correct, reliable, and concrete managerial accounting information. Kaplan and Norton (1992) developed balanced scorecards for managerial purposes and performance measurement.

Pengukuran Kinerja Manajemen Pendidikan dan Implementasinya Menggunakan Balance Score Cards

Balanced Scorecards (BSC) is one of the management and measurement systems used to measure the work efficiency of an institution. In Indonesia, the BSC is used as a tool for measuring the performance of higher education institutions, only a few have written about its use at the elementary and secondary school levels. Contrary to what the experts found about the poor condition of Indonesian education, the results of the BSC measurement from the study literature show the opposite condition. Is there any other meaning of these results? The success of the BSC is associated with the vision and mission of the educational institution, that's why the BSC is private and does not describe a strategy for education in general. If a benchmark of Islamic education is made and supported by longitudinal research, it will help the long-term achievement of Islamic education.

Scoping review of balanced scorecards for use in healthcare settings: development and implementation

ObjectiveBalanced scorecards (BSCs) were developed in the early 1990s in corporate settings as a strategic performance management tool that emphasised measurement from multiple perspectives. Since their introduction, BSCs have been adapted for a variety of industries, including to healthcare settings. The aim of this scoping review was to describe the application of BSCs in healthcare.MethodsMedline, Embase and CINHAL databases were searched using keywords and medical subject headings for ‘balanced scorecard’ and related terms from 1992 to 17/04/2020. Title and abstract screening and full text review were conducted in duplicate by two reviewers. Studies describing the development and/or implementation of a BSC in a healthcare setting were included. Data were abstracted using pilot-tested forms and reviewed for key themes and findings.Results8129 records were identified and 841 underwent a full text review. 87 articles were included. Over 26 countries were represented and the majority of BSCs were applied at a local level (54%) in hospital settings (41%). While almost all discussed Kaplan and Norton’s original BSC (97%), only 69% described alignment with a strategic plan. Patients/family members were rarely involved in development teams (3%) which typically were comprised of senior healthcare leaders/administrators. Only 21% of BSCs included perspectives using identical formatting to the original BSC description. Lessons learnt during development addressed three main themes: scorecard design, stakeholder engagement and feasibility.ConclusionsBSC frameworks have been used in various healthcare settings but frequently undergo adaptation from the original description in order to suit a specific healthcare context. Future BSCs should aim to include patients/families to promote patient-centred healthcare systems. Considering the heterogeneity evident in development approaches, methodological guidance in this area is warranted.

Penilaian Kinerja Berbasis Balanced Scorecards (BSC) untuk Melakukan Rancang Ulang Strategi Bersaing

The objectives of this study are to evaluate the performance of the Kusuma Agrowisata Hotel during the Covid-19 pandemic and to design the business strategy for the Hotel in new normal period. This research applies the quantitative and qualitative method. The data were obtained using questionnaires and interview and analyzed by applying descriptive statistics, using the Balanced Scorecard and SWOT analysis. The result shows that the hotel was less successful in improving revenue and efficiency. However the customers were satisfied and the hotel was able to achieve the company's strategy efficiency index and the staff satisfaction index. The SWOT analysis found out that there was S-O Strategy which could be done by keeping the room prices competitive, providing children’s playground, keeping the good image, having a strategic location, maintaining the friendliness, maintaining the surrounding natural environment, keeping the guest demand fulfilled, reopening various tourist sites and setting strategies to eliminate customers boredom.

How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises

Purpose Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance management were carried out in France. Accordingly, the purpose of this paper is to investigate if there is a significant relationship between contingency factors and the content of balanced scorecards in terms of the degree of use and a variety of performance indicators. Design/methodology/approach In total, 2,580 French intermediate-sized enterprises (ISE) were identified through the Diane Database (Bureau Van Dijck) then contacted by the means of a survey questionnaire that was built online using LimeSurvey software. This study receives 156 complete and usable responses. The research model was tested through multiple regressions and multi-group analyses. Findings The results show that ISEs financial managers do not use, to the same extent, all the indicators constituting the four dimensions of BSCs. Therefore, BSCs implemented by French ISEs can be described as “unbalanced”. Furthermore, three contingency factors (computerization, decentralization and market listing) were found to be significantly associated with the variety and degree of use of performance indicators in balanced scorecards. The remaining contingency and control factors did not seem to influence the degree of use and variety of BSCs content. Practical implications The findings highlight the importance of developing tools that have the potential to evolve in line with organizational, environmental and technological changes. Furthermore, this paper provides food for thought for financial directors and management controllers as to how to better meet senior management, managers and operational staff information needs. Originality/value While there is scarce academic work on BSCs in ISEs, the present research is, to the best of the knowledge, one of the rarest to apply and test a contingency approach on a sample of ISEs.

Selection of Sustainable Performance Strategies in Cosmetics SMIs Using Lean and Green Balance Scorecards Methods

Cosmetics SMI is experiencing problems assessing its business performance in the face of demands for sustainable industry transparency. They only assess their performance based on operation and financial aspects and pay less attention to environmental and social criteria. This research was conducted to assist the owner-manager of cosmetics SMI in designing criteria for measuring the performance of a sustainable SMI comprehensively and determining the right strategy to improve performance. The research team combined the Balanced Scorecards (BSC) method with four perspectives and performance indicators for lean and green manufacturing to support a sustainable SMI. That combination produces 18 lean and green criteria arranged from financial, customer, internal process, and growth and learning. Then, researchers prioritize these 18 criteria with the analytical hierarchy process (AHP) technique. The weighting results show that the financial criteria have the highest weight of 35.2% and the growth and learning criteria have the lowest weight of 13.7%. The weighting calculation has a consistency value of 0.01. Researchers recommend four strategies that can improve the criteria’ performance based on weighting assessments at the sub-criteria level. The four strategies can accelerate the achievement of sustainable Cosmetics SMI.

Developing Partnership Measurements

This chapter ponders how to best measure academy-business partnerships. While metrics, key performance indicators, balanced scorecards, objectives and key results, and dashboards are important, questions remain on what to measure, how, and a number of complex dynamics that exist given the multi-variate, multi-level, and multi-dimensional considerations. While many tools, indices, and checklists have emerged, none specifically report on academy-business partnerships. Thus, it is also the time of data chaos. The Clevenger Nexus is in ongoing development and considers three axes, which would need to include a host of variables in each area of investment, issue, and innovation. Various statistical methods, opportunities, and challenges are explored relevant to the journey and process of developing such a model.

Performance measurement of supply chains and distribution industry using balanced scorecard and fuzzy analysis network process

This study aims to identify effective indicators in the performance measurement of a firm using Balanced Scorecard (BSC) as well as weighting and ranking indicators by employing Fuzzy Analysis Network Process (FANP) and investigation on network mapping and the relationships between balanced scorecards with Fuzzy DEMATEL presenting strategies to improve performance of a firm. To assess the significance of the four perspectives: financial, customer, internal processes and learning and growth, about 28 indicators are identified, and after screening, 13 indicators are located as final BSC indicators. After examining the influencing of the main factors using fuzzy DEMATEL technique, internal processes dimension has the most impact and customer, and learning and growth and financial dimensions respectively are ranked as second to fourth priorities. Also using the Fuzzy ANP technique has examined weighting and ranking of dimension and performance measures indicators that dimension of customers has gained first rank and financial, internal processes and learning and growth are ranked as second to fourth respectively.