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Can I use the Balance scorecard for small business performance measures? What are the other recommended performance indicators for small businesses?
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You can definitely use the Balanced Scorecard for measuring small business performance. It's a handy tool that helps track progress across different areas. Other recommended performance indicators for small businesses include Key Performance Indicators (KPIs), Cash Flow Analysis, Customer Retention Rate, Employee Productivity, Net Promoter Score (NPS), and Return on Investment (ROI). These indicators provide valuable insights into financial health, customer satisfaction, employee efficiency, and overall business success. Choose the ones that align with your goals and industry for a clear picture of your small business's performance.
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Good Day !
  • Am looking for a prospective coauthors to share my paper for collaborative publication . The two papers that am working presently are titled as " What matters most among human aspect of information security" and " Achieving Organizational Synergy through Balanced Scorecard (BSC): A Strategic Force Multiplier". The interested colleagues my contact me at muhammad.arif@iobm.edu.pk
Regards
Dr. Muhammad Arif
Director Research
Institute of Business Management
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buenos días deseo más información @mohamed @arif
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I need a goo academic review of my proposal. I am ready to share with anyone who can provide a candid academic review.
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Samuel,
if you simply wish a rigorous evaluation of your proposal before you submit, I suggest that you review it yourself according to the key points in--i.e.-- Denscombe's Research Proposals: a practical guide ( Open University Press, 2012 or possibly later editions); or, especially for business and a more controversial approach, Kirchner's The Lean Ph.D., Palgrave, 2018).
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i'm looking for the studies related with the using of the Balanced Scorecard for measuring the major public projects performance.
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You may be interested in my article Moullin, M. (2017) Improving and evaluating performance with the public sector scorecard, International Journal of Productivity and Performance Management, Vol. 66 Issue: 4, pp.442-458. Available at www.publicsector scorecard.co.uk or on Research Gate. This includes references to other key papers in this area.
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Dear Research Gate member,
I really appreciate your valuable time to answer a few questions about Balanced Scorecard BSC for academic purposes to design a business management platform using the BSC as the basis for an integrated system of tools. Your answers will be important to develop the study for a MBA dissertation. It will not take longer than 5 minutes.
Sincerely,
María Luisa Núñez
PUCESA MBA Student
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The objective is to assess the impact of available training and assistance for women entrepreneurs' performance. Research modeling may include the descriptive statistics and SEM for regression and factorial analysis, hypothesis testing and/or cases generation. Analysis of Balance Scorecard with major KPIs would be effective but the perceived obstacle is most of the respondents might be in small and informal sectors. I am looking for the widely used theories (?) for operating prospective factors and related variables. Thank you in advance.
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The uniqueness requirement.makes this quite difficult. Best wishes, David Booth
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Into the context of a study case in a university management, I'm in doubt if I stay with SWOT analyse or should I propose BSC kpi´s. I really appreciate if you can tell me each pros and cons.
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Dear Pedro Augusto Muylaert Reis Pessanha The SPP Approach is aimed at guiding policy makers and practitioners in designing and implementing a sustainable public procurement policies and actions. The Guidelines are primarily written for government agencies who wish to take a common step-wise approach to SPP. They are designed both for countries just beginning to consider SPP, and for those who already have an SPP plan in operation and who would like to improve it. The Guidelines are also designed to be flexible to adapt to specific country circumstances and existing practices. Aside from government agencies, other institutional and commercial purchasers may find the SPP Approach of relevance for their purchasing and supply chain management practices. Suppliers and other stakeholders such as those involved in determining the sustainability requirements for products or services may also find the Guidelines of interest and use. Background to the Marrakech Task Force Approach to Sustainable Public Procurement The Marrakech Task Forces (MTF) are voluntary initiatives, led by government
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The Effect of Strategic Management on the Organizational Performance Using the Balance Scorecards Approach to Measure Performance: A Case Study of 4 State Owned Enterprises in Namibia
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Did you decide about the method already? I am quite surprised about this reversed approach... I am curious about your results and paper.
Adam Grudziński is an expert in Balanced Scorecard, please contact him as well
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I am conducting research on performance evaluations of people in organizations, there are approaches to plan performance such as: Goal Setting, Job Description, Competency Based or Critical Incident Approach. In addition, some models or methods such as: Administration by Objectives, Graphic Classifications, Field Review, the 360 degree model, models on Intellectual Capital and even the Balanced Scorecard (BSC).
What other models or methods could you suggest for research on performance evaluations?
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There are 2 kinds of model for industry management as quantitative and qualitative, we usually use the method of formula as efficiency = output/input for quantitative, and effectiveness = output/KPI for qualitative. Otherwise, the grade of L1 to L4 (Kirk Patrick) is for the training course assessment.
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Hello,
Currently I am searching the literature for advantages and disadvantages of the IPOO framework, the Balanced Scorecard and the Puplic Sector Scorecard. My goal is to achieve a comparison on which I can make a decision for an implementation. Does anyone know of a paper in which such a comparison was made, or a where some of the pros and cons are discussed?
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Following
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Firm operation performance analysis using data envelopment analysis and balanced scorecard: A case study of a credit cooperative bank
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I would recommend reading the following article:
- James M. Kohlmeyer III and Janet A. Samuels. (2017) Rebecca's Coffee and Tea House: A Strategic Mapping and Balanced Scorecard Case Study. Issues in Accounting Education Teaching Notes 32:2, 13-25.
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About 95 % of the organizations all over the world in spite of having superbly articulated Vision, Mission and related strategies, remain fail to achieve required strategic outcomes. To address this fundamental and crucial lapse in the world of management, two American strategists Kaplan and Norton have introduced the management tool of Balanced Scorecard (BSC). BSC as tool to achieve organizational strategies is much common in the developed world especially in the corporate domain, whereas, organizations in Pakistan yet have to accrue the due benefits as offered by the BSC.
During This very Research efforts shall be made to explore strategic utilization of BSC to secure the desired strategic outcomes by an organization, how BSC coherently links organizational vision, mission, strategy and employees every day actions. How tangible as well as intangible efforts and resources to be aligned using BSC to achieve the overall strategic aims and objective of the organization.
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It is useful to read section 3 in this book (in Russian)
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Hello everybody,
I am currently writing my bachelor thesis in a start-up funding program at my university. In the course of this work I decided to measure performance either by using the Balanced Scorecard or the Input-Process-Output-Outcome model.
I wanted to get a few opinions on this. Do you think that the two programs are at all comparable? I chose the two frameworks because they are both very popular in the literature and more importantly because both frameworks can be implemented without the use of financial indicators.
Do any of you know of a paper in which the two frameworks are discussed, or even better, compared?Unfortunately I have not yet found a paper in which both were treated equally.
I would like to thank you for your support in advance and wish you all a good start into the week.
Kind regards,
Samuel
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Binary questions of the either-or variety do not often generate much knowledge. How about both-and? Why not synergize the Balanced Scorecard and the Input-Process-Output-Outcome model?
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Hello everyone,
As part of my bachelor thesis, I am currently reading the literature on performance measurement, since I would like to implement such a system in our start-up initiative. Can anyone recommend me a book/paper which shows the introduction of an Input-Process-Output-Outcome system or the Balance Scorecard at a real example in practice?
That would help me so much !! Thank you !
Kind regards,
Samuel
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Hello Samuel,
I came across following case study in International Journal of Productivity and Performance Management. (also available on researchgate)
Ian Cobbold, Gavin Lawrie and Khalil Issa (2004), ‘Designing a strategic management system using the third-generation balanced scorecard - A case study’, International Journal of Productivity and Performance Management Vol. 53 No. 7, 2004 pp 624-633
This may be useful.
Regards.
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A well-crafted strategic plan of an organization shows the destination where it wants to find itself sometime in the foreseeable future. Without having such a plan, normally an organization is believed to move nowhere, virtually resembles to a ship that sails without a captain. Understanding these, many organizations develop strategic plans YET lots of limitations in terms of measuring intended results, or in terms of stating strategic themes in measurable fashion. Efforts are seen in literature, for instance about 'objectives' in strategic plans should be SMART (Specific, Measurable, Attainable, Realistic and Time-bounded). For me, being SMART is necessary but not adequate; so for years (especially in my management lectures) I suggest objectives to be a kind of SMARTER (Specific, Measurable, Attainable, Realistic, Time-bounded, Extending (Evolving), and Rewarding). However, in my understanding, still the question of 'Strategic Measurement' is not satisfactorily answered. Any better approach, framework or tool other than Balanced Scorecard to deal with measurements in Strategic Management in the context of institutions?
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Dear Dereje,
I am not sure about that whether they are better than BSC, however, there are some alternative measurement models focusing on measurement of organizational performance such as Tableau de Bord, Systemic Scorecard, Dynamic Multidimensional Performance Measurement Model, Performance Pyramid etc.
Best regards,
Mehmet
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Hi,
I am currently writing a bachelor thesis at a university sponsored start-up center on the subject of innovation controlling. I would like to measure the success of the Startup Center with KPI's and methods. In the literature, financial indicators are mostly needed for this, but in my case these would be irrelevant, as the matter is publicly funded.
Are there methods that you could recommend that can be implemented without financial indicators? And which performance measurement system could be developed? Is it e.g possible to do the Balance Scorecard without the dimension finance? Also if you could recommend literature I would be very thankful!
Thank your very much for your help!
Kind regads,
Sam
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Thank you very much Shoaib Ul-Haq !
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Balanced Scorecard is one of the most important modern tools for measuring and evaluating the overall performance of the organization, but the problem is to add the dimensions of sustainable development to achieve comprehensive performance?
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Balanced Scorecard is a method to establish and measuring the strategic objetives in an organization. I do not see problem in add sustainable perspective. You can consider it on Learning and Growth perspective taking into consideration that it will support the business processes
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Taking into account that the Balanced Scorecard has different implementation uses, such as the performance measurement system and others ... What variables influence its implementation as a strategic control system?
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Organizations of all sizes use the Balanced Scorecard as a comprehensive performance management system, because they match the vision and the message on the part of the customer and the day-to-day work, and also (process management and evaluation of business strategy, process control, efficiency improvement, capacity building) (Organization and delivery of opportunities for all staff).
A balanced scorecard is characterized by the measurement systems involved in its axes, how these metrics are used, and how the measurement results relate to them. The main and subsidiary metrics and their relationship are a comprehensive measurement system of the organization's performance, its inputs, Results of measurement of financial and customer interfaces.
The Balanced Scorecard is built through a six-step framework (assessment or initial assessment, strategy, objectives, strategic map, metrics, strategic initiatives) and is implemented through three other steps (automation, sequencing, final evaluation).
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I am trying to operationalise a measure of the 4 perspectives of BSC firm performance, - customer, financial, internal business Process and learning and growth” I am have trouble finding a measure that can be used for self reporting to against these items by SME managers. N.B. The SMEs are not listed, so I do not have access to financial reports, which is why I am using self reported measures.
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1- Can I do a survey using the DEMATEL (decision-making trial and evaluation laboratory) to establish a complex system illustrated as an influential-network-relationship-map, so, I can utilize that to build the CLD for dynamic balanced scorecard without doing interview?
2- After that, can I use the DANP (DEMATEL based on analytical network process) to confirm the influential weights, so, I can use weights to get the equations for building the stock and flow?

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Dear Norah Ahmed Alsubait,
Among the MCDM and MADM methods, Dematel is one of the most suitable method could be mixed with SD. But it depends how to use it.
According to a real experience that I have in mixing these two methods, Dematel could be insightful in the qualitative step of System Dynamics modeling rather than the Stock-Flow model building. You could get some insights about the causality and polarity of that between two variables. For example, considering your research goal, it could help you to omit a very weak causality between to variable in your model. Also Determining the polarity between two variables based on Dematel method, needs a survey or interview with an acceptable group of experts.
More important than all: Remember that Dematel lacks a very important principle of SD and Systems Thinking, that is Feedback. So, If you want to use closed-loop feedback thinking, using the principles of System Dynamics and passing its steps is inevitable and Dematel is not enough by itself.
About your 2nd question:
You can confirm the causality and influential weight with any method but formulating a stock-flow model is more complicated than using those weights as formulas. Defining an equation between two variable in SD modeling should be based on Literature, theories, Experts knowledge and Systemic insight of the modeler. You may use the influential rates just for defining some coefficient in an more complicated equation.
You may take a look at these two works:
Best.
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I already know the data envelope analysis - DEA and the balanced scorecard.
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Balanced scorecard is in integrative framework to evaluate the performance of organisations. Another development in this direction is Flexible Strategy Game-card.
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I m doing research on Balanced Scorecard- Performance Management system.
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I’ve done this acticity myself and agree with Mushtaq.
i has a better response rate sending out the questionnaires via email and following up with a telephone call.
I used a questionnaire using the Likert 5 point scale. I wouldn’t ask open ended questions. Also, really give the questions a good read first, maybe give them to a friend or college to make sure that there Is not multiple interpretations of the question being asked. Finally, I would use survey software i.e survey monkey or something. I’ve also used google forms which is pretty good but not sure if the respondent needs gmail to answer.
All the best.
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Dear respected researchers. I need some full text articles or references in relation with the application of Balanced scorecard in Higher education institutions?
Thank you
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Dear Kais
Several references have been given in:
1- Z. A. Al-Hemyari and A. M. Al-Sarmi (2017). Al-Farahidi Performative model to assess HEIs. 4th OQNHE Conference 2017, Muscat, pp.1-15.
2- Z. A. Al-Hemyari and A. M. Al-Sarmi (2016). A Framework for Fostering the Quality of HEIs: Data Collection, Evaluation, Indication and Validation. Int. J. of Quality and Innovation, Vol.3, No.1, pp.42-66.
Regards.
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Im Working on Hibrid Methodologis and 2.0 Online Tools around Balanced Scorecard and Lean Management Best practices.
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You may refer to the following article which show the integration between lean management and six sigma: Edward D. Arnheiter, John Maleyeff, (2005) "The integration of lean management and Six Sigma", The TQM Magazine, Vol. 17 Issue: 1, pp.5-18
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can anybody suggest standard case studies on Balanced Scorecard which are freely available for downloading.
thanks in advance
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Even though this may not be directly related, I have sucessfully applied the very concept of balancing scorecard to achieve excellence in product manufacturing.
Take a look.
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BSC is widely used in the international companies.  I am looking for the     successful case study in SMEs. 
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You may wish to read
Making Balanced Scorecard Work to Implement Business Strategies at Magic Technology
Neale O'Connor; Ka Wai Shiu
Publication Date: Apr 18, 2012
In fact, Harvard Business Publishing has quite a few that will serve you well.
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Companies performance measurement is a long practice in time. Traditionally, financial measures are used to measure performance of an organization. Now balanced measures are suggested and variety of contemporary performance measurement frameworks and systems  including BSC, Performance prism  and IPMS (integrated performance measurement systems) are developed for use. My question is which country, or company in the world can be mentioned most beneficiary in implementing any of the performance measurement systems so far developed? It would be good if the companies are manufacturing companies and some from developed and some from developing countries.  Would you help me please?
Best experiences in implementing and use of performance measurement systems.
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Different countries and companies with different national and corporate cultures, respectively, will prefer to implement (and benefit from) different types of performance management systems. Specific to the balanced scorecard (BSC), more companies in the United States than anywhere else have implemented them. My own international research revealed that the American and German cultures are both well suited to BSC implementation. Not surprisingly, big manufacturing firms including DuPont and General Electric (USA), Siemens and DaimlerChrysler (Germany) have implemented BSCs successfully.    
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I hope to find good statistical studies about the using of Balanced scorecard in different countries, sectors, Reasons for using the BSC,  etc. especially public sectors from its emerging to up till now.
Or guide me to the organisation which is responsible for preparing this studies periodically and has a regular statistics.
thank you 
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Dear Wael,
For a general analysis of the Balanced Scorecard approach, please feel free to refer to my research paper: "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education".  In the paper you can find further references. It was published in the International Research Journal of Management Sciences 4 (7), pp. 483-491 and thus can be used for referencing.
Paul
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Dear Colleagues, 
I am looking for any successful case study about applying balanced scorecards in tax authority.  It seems that apart  from some gray literature there is not much about applying balanced scorecards or even performance management in tax authority. 
Thanks in advance!
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Dear Wael, 
In Brazil, the tax authority (Secretaria da Receita Federal do Brasil) has implemented a management model based on the balanced scorecard. Please, look the link below.. 
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I research on this subject and I would like to know experiences
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Dear Paul:
Thank you very much.
Ana María
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I am currently looking for a model to implement in post merger integration for my dissertation. My current plan is to use Balanced Scorecard to implement post merger integration strategy.
Can someone please suggest me few post merger integration models?
thanks in anticipation.
Misba
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Dear Misba,
The Balanced Scorecard is an instrument that can be applied in different settings. It can be used in merger integration, but also to evaluate, say, the accommodation service of a public hospital. Using the Balanced Scorecard you can evaluate the achievements against targets incorporated into the Balanced Scorecard. Which targets to set and which measures to use is up to your discretion. However, this approach only makes sense if the outcome is related to the entity's overall strategic goals. Please feel free to refer to my research paper on the Balanced Scorecard: "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education". It was published in  the International Research Journal of Management Sciences 4 (7), pp. 483-491 and thus can be used for referencing.
Paul
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I am pursuing Ph.D on this topic and seeking help with the information.
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Dear Madhura,
Please feel free to refer to my research paper "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education" that was recently published in the International Research Journal of Management Sciences 4 (7), pp. 483-491 and thus can be used for referencing.
Paul
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What knowledge management activities appear in the four perspective of Balanced Scorecard? Knowledge creation, knowledge loss, knowledge accumulation, knowledge sharing, knowledge utilization, or knowledge internalization?
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What do you think about these factors that affecting the Activity-base costing and balanced scorecard in the public sector organisations
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Quality management facilities techniques, is balanced scorecard applicable to performance evaluation of office buildings? What are other available techniques of performance evaluation?
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I am looking for any survey questionnaire about the influence of Activity-based costing and balanced scorecard on organisational performance
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Activity Based Costing(ABC) & Balanced Scorecard (BSC)
what data to collect to measure those indicators, and indicators which can add value to organization, what are these objectives have been met in public sector e.g
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From the literature it is measured via dimension, the level of usage is usually measured perceptually. In public sector it is harder to measure since the nature of the service is different as compared to private environment. For example the notion of "customer" and "internal process" is rather blur in public sector (this is in the case of Malaysia), in Australia I am not that sure.
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When a group of stakeholders across sectors (public-private) they carry different interests. What are the key technical and organizational issues that affect building a BSCD
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I have a paper where I have applied Balanced Scorecard to stakeholdér relationships. The idenfification and classification of stakeholders is important in this study:
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How do you see the possible practical application of a balanced scorecard for auditing firms? Can you provide references for published articles or research studies in this respect?
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Thank you all for your kind suggestions. However, I am more interested to identify obstacles or limitations for the practical application of the BSC for audit firms ? As an example of what I think of there are contradictions between auditors maintaining their independence and trying to satisfy their clients or providing value added services. What might be the other factors which should be considered when developing a BSC in this respect
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I want please to have some new references about strategy performance management tools nowadays, as Balanced Scorecard.
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You might be interested in the following papers:
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Can I have any references or case studies about the construction of balanced scorecard in the retail banking sector?
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I wrote a case study on the implementation of a BSC in the retail division of an Italian bank joining the co-operative network. Unfortunately the case study is written in Italian but I have prepared a brief presentation which I use during my MBA classes. I hope you'll find it somehow useful.
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We generally use many tools to understand the behaviour of an organisation and at times predict its success. These tools include balance scorecard, DuPont's analysis etc. We have of late seen aggressive use of  CSR guidelines to ensure contributions of organisation to sustainability. If these were the basis for understanding strategic behaviour of management, then perhaps every nation could deploy them for performance measures. Could we? And are there any applications of this approach?
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Dear Harekrishna,
congratulations to your question!!! Just sth i was thinking of as well and a logic consequence to your excellent answer to my question!
I have no great experience in this field. But i think there are some conditions (sine qua non) which should be asked as a kind of common future oriented sense. These should be found and can vary in the cultures to a certain degree, all being sustainable.
So each main culture of a country should make sure, that minority cultures are not hurted by their decisions. The aims should be future oriented in the sense, that money calculation is not based on short term profit, but on a long run calculation including all the cost which are from other departments and ministries and which usually are not put in. So e.g. a lot of chemicals give profit to the producing industry and to the agriculture for a short while but not on the long run and in many areas the farmers cannot pay them and besides its hurting the health of the people who deal with it without the necessary protection and at the end the rest of it in the food is deteriorating everyones health if you eat it. Anyhow the rest of the chemicals is washed into the nature and the sea, free  available for ...  - So a lot of ministries are involved...
We must overcome the isolated thinking, to protect the future of this planet, the nature and included us.
So we could try to invent an interrogatory, which gives points to how much these different obligations are fulfilled. The results could be used in an early state of planning already in order to see, if the planning is going into the right direction.
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For example, some researchers suggest that gross profit can be used as an indicator for Customer Perspective or R&D costs for Learning and Growth. Are there any other indicators that you are aware of? I believe that finding such indicators is easier for manufacturing than service companies, any suggestions?
I appreciate any input you may have.
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Dear Mohamed Umlai. I believe a paper by Wang (2005) is very useful to answer your question.
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I hope to find a case study or thesis that provide a framework for integration between BSC and CAF.
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this is an excellent review on the BSC which can help in different ways.
Hoque, Z. 2014. 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1): 33-59.
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Measures are important part of the Balanced Scorecard( BSC). Hence ,they should maintain certain qualities and characteristics. What are these qualities?
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I think the major criteria you look for are the following: (See Kaplan & Norton, The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, 2001). (Example of Mobil NAM & R’s Balanced Scorecard)
1) Financial
. ROCE
· Cash flow
· Net margin rank (vs.competition)
· Full cost per gallon delivered (vs.competition)
· Volume growth rate vs. industry
· Premium ratio
· Nongasoline revenue and margin
2) Customers
.Share of segment in selected key markets
· Mystery shopper rating
· Dealer gross profit growth
· Dealer survey
3) Internal Processes
. New product ROI
· New product acceptance rate
· Dealer quality score
· Yield gap
· Unplanned down time
· Inventory levels
· Run-out rate
· Activity cost vs. competition
· Perfect orders
· Number of environmental incidents
· Days away from work rate
4) Learning and Growth
. Employee survey
· Personal Balanced Scorecard (%)
· Strategic competency availability
· Strategic information availability
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I am interested in practical examples of the use of the balanced scorecard framework in higher education (for strategy planning, implementation and evaluation of performance).
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You should follow Estela Bensimon's work at USC. Dr. Bensimon has worked extensively on balancing the scorecard in higher education.
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I want indicators for an organization's financial strength not ROA , others please.
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Hi
Attached is a study on BSC by Mr. Shaverdi that you might find useful.
If you are reviewing banking sector, one of my study has three series of measures of financial performance. Two categories are applicable to other industries as well. 
you can also find it on my profile.
Hope it helps
Sincerely,
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As a matter,consider K&N 5th book, "The Execution Premier", In Chapter6 "Align Process Improvement Processes", if we seek the alignment between business processes and strategic goals, to identify and keep the key processes, would an AHP method work out? What about System Dynamics?
What's your suggestions (As a tool, methodology, or any Article reference to use)
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Miaad,
Have a look at the referred book by Basili, Münch et al. (there is also a number of related publications on that topic, cf. https://www.researchgate.net/profile/Juergen_Muench).
/Marco
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See above
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Hey great question. I am writing a paper about this now. Check out these references for explicit mention of the topic related to risk management and health and safety management systems:
Juglaret, F., Rallo, J. M., Textoris, R., Guarnieri, F., & Garbolino, E. (2011, June). New Balanced Scorecard leading indicators to monitor performance variability in OHS management systems. In Proceedings of the fourth resilience engineering symposium.
Mearns, K., & Håvold, J. I. (2003). Occupational health and safety and the balanced scorecard. The TQM Magazine, 15(6), 408-423.
Köper, B., Möller, K., & Zwetsloot, G. (2009). The occupational safety and health scorecard-a business case example for strategic management. Scandinavian journal of work, environment & health, 413-420.
Juglaret F., Guarnieri F., Garbolino E., Rallo J-M, Textoris R., (2011). The Contribution of Balanced Scorecards to the Management of Occupational Health and Safety, ESREL 2011.
Wachter, J. K. (2012). Trailing Safety Indicators. Professional Safety, 57(4), 48-60.
Petersen, D. (2001). The safety scorecard: using multiple measures to judge safety system effectiveness. Occupational Hazards, 5, 54-57.
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It is well known that strategic people management is concerned with alignment of HR strategy with business strategy; and also shaping the desired behaviours among the employees that help operationalize the business strategy. How can this be done in actuality is the moot question. I wished to know, whether and how, taking the help of the Balanced Score Card framework, we can make use of KPIs ( Key performance indicators) in this regard?
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When looking at KPIs I would distinguish between input and output KPIs.
For example, if you measure (and reward?) sales people for the number of customers they visit, that is more than likely what you will get, lots of visits.
If however, you want high-quality visits that generate sales, perhaps you should measure and track sales and identify and stimulate the types of visits that end up generating sales. 
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Balance Scorecard (BSc) was originated by Robert Kaplan and David Norton as measure of success in implementing business strategy. BSc added non-financial performance measures to traditional financial measures. It includes the following four perspectives: financial, internal business process, customer, and growth and learning.
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Kaplan and Norton’s approach is equally applicable for all types of organizations including Government organizations.
"The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation."
Some points to remember for Government organizations:
Clarifying strategies. Translate the objectives of the organization into quantifiable measures. It is necessary to convert any of the vague objectives into quantifiable measures that everyone can understand and will work to achieve.
Communicating strategic objectives. Leadership will have to ensure that the strategic objectives as identified above be communicated throughout the organization. If possible specifying the way these can be accomplished would greatly benefit the employees to provide a proper direction.
Planning strategies. Having got the objectives in place identify the tasks and set the goals for each of the task within the organization. This provides a measurable tasks and accomplishing them will show the success of the organization.
Feedback strategies. Establish a clear process of continued feedback. This will help to advertise the success achieved to permeate and encourage through the organization.
Here you can download Kaplan’s publication.
Here is an advice for government performance from world bank.
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Performance measurement of manufacturing SMEs
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Thank You very much Moritz fehrle, Oladapo Atere and Mahfuz Judeh for your suggestions and comments.