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La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME
Germain, Christophe - HAL - 2004
mesure de la performance tend à devenir plus " équilibrée " lorsque la taille de l'entreprise augmente et lorsque l'environnement … de la performance des PME n'adoptent pas, dans la majorité des cas, la structure " équilibrée " du Balanced Scorecard. La …
Persistent link: https://www.econbiz.de/10010720553
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The influence of sufficiency economy philosophy practice on SMEs’ performance in Thailand
Muttanachai Suttipun; Arwae, Afsa - In: Entrepreneurial business and economics review : EBER 8 (2020) 2, pp. 179-198
. Using control variables, the study also found the significant relationship between firm size, firm age, and SMEs …
Persistent link: https://www.econbiz.de/10012517203
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Practitioners' Opinions on Academics' Critics on the Balanced Scorecard
Pessanha, Diogo Santiago da Silva - 2008
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...
Persistent link: https://www.econbiz.de/10012725497
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The Balanced Scorecard and beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education
Eisenberg, Paul - 2016
This study applies the prevailing scholarly theories of strategic management, employment decisions, cost accounting and share reward schemes to a panel of questions raised by Colin Drury (2012) in the case study of the fictitious company Integrated Technology Services (UK) Ltd., ITS (UK). The...
Persistent link: https://www.econbiz.de/10012981409
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Extrinsic and intrinsic factors in the Balanced Scorecard adoption : an empirical study in Portuguese organizations
Quesado, Patrícia Rodrigues; Aibar-Guzmán, Beatriz; … - In: European journal of management and business economics : … 25 (2016) 2, pp. 47-55
ownership structure, the internationalization, and the organizational size. As a primary means of data collection was carried … ownership of foreign groups, and the organizational size are positively associated with the implementation of the BSC. Thus, we …
Persistent link: https://www.econbiz.de/10011821782
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Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map
Cugini, Antonella; Michelon, Giovanna - Dipartimento di Scienze Economiche "Marco Fanno", … - 2007
Notwithstanding a growing interest towards performance management systems for universities, little is known on their application to academic departments. Being an institution dedicated to research, a department presents specific characteristics: creativity, professional autonomy, low degree of...
Persistent link: https://www.econbiz.de/10005786740
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Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard
Körnert, Jan; Wolf, Cornelia - 2006
Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...
Persistent link: https://www.econbiz.de/10010300292
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Traditionelle Budgetierung versus Beyond Budgeting : Darstellung und Wertung anhand eines Praxisbeispiels
Held, Bärbel - 2009
"Die traditionelle Budgetsteuerung ist überholt und verursacht mehr Schaden als Nutzen. Die klassische Budgetsteuerung ist zu zeitaufwändig, zu unflexibel, zu bürokratisch und verhindert heute die Nutzung des vollen Potentials eines Unternehmens". [Daum, H./2006]. Trotz dieser These findet...
Persistent link: https://www.econbiz.de/10009514148
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Chapter 17 : Knowing Your Numbers: A Scorecard Approach to Improved Medical and Financial Outcomes
Miron-Shatz, Talya - 2014
Health literacy is the ability to obtain, process, and understand basic health information needed to make appropriate health decisions and follow instructions for treatment. Financial literacy is its equivalent in the financial domain, facilitating decisions on investments, retirement, health...
Persistent link: https://www.econbiz.de/10013053278
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Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard
Körnert, Jan; Wolf, Cornelia - Wirtschaftswissenschaften, … - 2006
Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...
Persistent link: https://www.econbiz.de/10009283696