In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information...

There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...

(VF)Traditionnellement les systèmes d’évaluation des performances s’intéressaient en priorité aux résultats financiers. Les critères de concurrence ont toutefois obligé les entreprises à changer leur façon d’appréhender la performance. Les mesures financières traditionnelles...

The importance of business performance measurement across industries has elevated in the last decade in what has been described as a revolution. Meanwhile, the construction industry has been criticised for its underperformance and the Latham and Egan reports emphasized the need for performance...

It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic activities and (ii) something can be done about this by introducing nonfinancial performance measures as for instance with a balanced scorecard. We give an explanation for both...

(VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à...

The transition from the industrial to the informational age sets new rules of competition. The competitive success is based more and more on the intangible assets like skills, systems and values. Companies are finding that performance measurement systems that worked in the past are not effective...

(WP 12/03 Clave pdf) Our investigation drew upon the deployment of the balanced scorecard in Swedish Law Enforcement, an organization that long ago implemented the new paradigm of policing, which consisted in enhancing the quality of urban life on the mere making of arrests. Results from this...

This study examines the adoption of balanced scorecard (BSC) in Malaysian local authorities (MLA). Using a questionnaire survey, this study assesses whether high level of BSC adoption in the local authorities in Malaysia would eventuate high service quality. This study uses variables of BSC...