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...

The article considers theoretical aspects of the applied strategic innovative analysis based on the innovative balanced scorecard element to be applied in the research process of the strategic innovative organization activity aspects. The methodology of the research is the Balanced Scorecard...

This study examines evaluator ratings of subordinate performance in implementing a new corporate strategy in a Balanced Scorecard environment. We focus on two factors predicted to influence strategic performance judgments: 1) the presence or absence of an explicit timeline for strategy...

For a strategy to be effective it must be communicated and widely understood throughout the organization. Our study addresses which of two Strategic Performance Measurement Systems (SPMSs) approaches is more successful at communicating strategy and generating consensus on strategy among...

This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the...