The differences between the market and book value, the inadequacy of traditional accounting reporting in performance measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As still there is not a commonly agreed consensus...

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

This study examines how strategy maps affect balanced scorecard (BSC) evaluators' assessments of managerial performance when there is inconsistent performance on the driver and outcome measures. We find that, when managers achieve target levels of performance on driver but not outcome measures,...

Moods are low intensity affective states that individuals bring to a decision, and may be especially important when the balanced scorecard (BSC) is used for performance evaluation purposes. We propose that financial incentives can motivate decision makers to correct mood congruency biases, in...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

The multiple performance measures included in strategic performance measurement systems (SPMS), including the balanced scorecard, should be selected to represent a set of causally-linked strategic drivers and outcomes (Ittner and Larcker 2001, 2005; Chenhall 2005; Kaplan and Norton 1996). The pattern of...

This article presents a survey on the critics to the Balanced Scorecard (BSC) implementation in private organizations and the opinion of Brazilian executives from three different enterprises about these critics. As for Kaplan and Norton (1997) proposal, some outlines were not followed by the...

This study aimed at identifying the extent of applying the Balanced Scorecard to assess performance of Al-Aqsa Media Network Institution (AMNI). The study used primary and secondary data to achieve objectives of the study. A questionnaire was distributed to a sample of (65) employees. The study...