Purpose - This paper sets out to develop and illustrate a System Dynamics model based on the theory of the balanced scorecard and for future simulation scenarios. Design/methodology/approach - Based on a company we build a BSC model based on Vensim™ simulation software in order to construct a...

The purpose of this paper is twofold: first, it discuss the potentials of combining performance management with the concept and methodology of business analytics. The inspiration for this stems from the intensified discussions and use of business analytics and performance in organizations by...

Purpose – The purpose of this paper is to speculate on the potentials of combining management accounting with the idea of business analytics. Or more specific how the three stages of business analytics can be used for combining the balanced scorecard with other related accounting concepts....

Purpose - The purpose of this paper is to analyse some dynamic consequences of the theoretical foundations of the balanced scorecard (BSC) with the aid of a simulation approach based on part of a real BSC. Design/methodology/approach - The model includes five perspectives and a number of...