Purpose – To develop and apply the social enterprise balanced scorecard (SEBS) as an amended balanced scorecard technique for use evaluating UK social enterprises. Design/methodology/approach – The study involved exploring the potential mainstream application of the balanced scorecard in UK...

Purpose – To report the findings of a European Social Fund (ESF) financed study into the investigation and development of business practices and managerial skills in the social enterprises sector. Design/methodology/approach – The qualitative and grounded research investigation was conducted...

Purpose – To investigate the higher‐level skills needs and learning provisions for small medium social enterprises (SMSEs) in Northwest England in order to support strategies for lifelong learning and organizational development. Design/methodology/approach – The study involved the...

It’s nearly impossible for an organization to perform in concert at a very high level unless all the employees are responding to the same feedback from a single digital dashboard. Many organizations are introducing a balanced scorecard to guide performance.

Purpose This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context. Design/methodology/approach This research adopts a qualitative approach that uses an in-depth case study including semi-structured...

Purpose The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international structure, real estate investment trusts. The main distinction is how shareholding is structured and investment...

The Balanced Scorecard (BSC), first introduced by Kaplan and Norton in 1992, is described as a comprehensive performance measurement system as well as a strategic management tool. Over the past decade, the BSC has attracted increasing attention in mainstream management accounting research. A...

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...

Purpose The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice. Design/methodology/approach MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level:...

Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations. Findings...