Moving towards agility: the contribution of a modified balanced scorecard system

Gurd, Bruce; Ifandoudas, Panayiotis

doi:10.1108/mbe-10-2012-0052

Cited by 10 publications

(15 citation statements)

References 29 publications

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“…The result proved that BSC and DEA complete one another (Chiang & Lin, 2009) and generate measures of technical efficiency for Taiwanese banks (Chen, Chen, & Peng, 2008). Being the heart of an organisation's focus, agility can be achieved through a modified balanced scorecard system (Gurd & Ifandoudas, 2014). This modification can be introduced into the original BSC by explicit consideration of environmental, social, or ethical issues, which is often known as sustainability balanced scorecard (SBSCs).…”

Section: Limitation and Another Tool To Improve Balanced Scorecardmentioning

confidence: 97%

“…The effects of BSC on organisational performance in several empirical studies of articles reviewed in this study have different levels of clarity in terms of the way they were assessed and reported. From 40 identified empirical researches in private sector and SMEs, there are 12 articles (30 per cent) of these empirical studies which illustrated increases in the financial performance measures following the adoption of BSC, comprising Davis and Albright (2004), Ling and Chye (2001), Lopez-Valeiras, and Gomez-Conde (2018), Craig and Moores (2005); Perramon et al, (2016), Wu (2005), Garengo and Biazzo (2012), Gumbus and Lussier (2006), Chang (2008), Chiang and Lin (2009), Andjelcovic and Dahlgaard (2013), and Gurd and Ifandoudas (2014).…”

Section: Implementation Of Balanced Scorecardmentioning

confidence: 99%

See 1 more Smart Citation

Balanced Scorecard: Is It Beneficial Enough? A Literature Review

Ratnaningrum

Aryani

Setiawan

2020

AJAP

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This study reviews and evaluates the development of research on the balanced scorecard. Design/ Methodology/ Approach: This is a literature study of71 articles from 21 Scopus Q1 indexed journals. The issuance year was ignored, yet the search area was restricted to business, management, and accounting. The analysis is grouped into three parts, namely BSC in private sectors, BSC in public sectors, and criticism for BSC. In private sectors and SMEs, the theme is divided into benefits of BSC, implementations of BSC, limitations and other tools to improve BSC. Research finding: Although a large number of academics are sceptical about the relationship between BSC and organisational outcomes, BSC is widely used. Practitioner-oriented literature shows that it has useful values especially in improving organisational performance and strategy attainment. Based on the findings of empirical results in the private sector, SMEs, and the public sector, it can be inferred that the implementation status of the balanced scorecard shows a high level of success and minimal failure.

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Section: Limitation and Another Tool To Improve Balanced Scorecardmentioning

confidence: 97%

Section: Implementation Of Balanced Scorecardmentioning

confidence: 99%

Balanced Scorecard: Is It Beneficial Enough? A Literature Review

Ratnaningrum

Aryani

Setiawan

2020

AJAP

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“…Portanto, nos últimos anos, diversas organizações de projetos, principalmente as de software, começaram a explorar modernas abordagens de gestão a fim de desenvolver a agilidade organizacional e melhorar sua posição no mercado dinâmico e imprevisível (Gurd & Ifandoudas, 2014;Cegarra-Navarro et al, 2016;Paterek, 2018;Ravichandran, 2018).…”

Section: Métodos Tradicionaisunclassified

“…O conceito de "transformação ágil" é conhecido por diferentes termos como "transição ágil", "implantação ágil", "adoção ágil" ou "mudança organizacional ágil". Vai além de mudanças de metodologias e processos do gerenciamento de projetos, incluindo mudanças organizacionais abrangentes na forma de gerir e liderar, bem como na governança em todos os níveis da organização (Gurd & Ifandoudas, 2014;Gandomani & Nafchi, 2015;Dikert, Paasivaara, & Lassenius, 2016;Hoda & Noble, 2017;Moe & Dingsøyr, 2017;Paterek, 2018).…”

Section: Transformação áGilunclassified

Processo de transformação ágil em uma empresa brasileira de Telecom

Gonçalves

Silva

et al. 2021

GeP

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O objetivo deste artigo é identificar os processos de gerenciamento aplicados nos projetos, os obstáculos e os facilitadores da adoção dos métodos ágeis no contexto de transformação digital em uma empresa brasileira de Telecom. A empresa decidiu mudar seu modelo de gerenciamento de projetos para se adequar às necessidades de mercado, adotando um framework de gerenciamento e ferramentas ágeis. A unidade analisada foi o departamento de infraestrutura de TI. Os dados foram coletados por meio de pesquisa documental, entrevistas e observação participante. Os resultados evidenciaram o estágio de transição entre o modelo tradicional e o modelo ágil, caracterizando-se como uma gestão híbrida de projetos. Os processos da fase de execução, com entregas particionadas, adequam-se às práticas e métricas ágeis. Nas demais fases ainda se aplica o modelo tradicional, vinculado a processos obrigatórios e a exigências de documentação. Foram identificados fatores facilitadores e barreiras ao processo de transformação ágil. Verificou-se que o framework híbrido de gestão de projetos adotado é aderente ao Modelo-V, descrito na literatura. Embora limitado a uma área específica de uma empresa. O estudo contribui com o conhecimento sobre a convivência de abordagens gerenciais na transformação ágil e como fonte de lições aprendidas para outras empresas.

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“…Burks ( 2016) developed a framework based on TOC principles proposing global performance measures for a marine transport system, intending to align performance at operational to strategic levels, leading to optimal short-and long-term solutions. Gurd and Ifandoudas (2014) argues that the study of the Balanced Scorecard (BSC) financial indicator is not explored in the literature and proposed a management system which suggests that a strategic performance measurement system based on TOC can lead to better delivery speed performance as a long-term goal.…”

Section: The Theory Of Constraints and Its Contributions To The Sales And Operations Planning Processmentioning

confidence: 99%

A proposal for a theory of constraints-based framework in sales and operations planning

Rota¹,

Souza²

2021

JART

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Research indicates that there is a lack of studies of the application of the concepts and assumptions, their effects, contributions and limitations for long-term planning of the theory of constraints (TOC). In this sense, the purpose of this paper is to understand how TOC can support long-term decision making, especially in the context of sales and operations planning (S&OP) processes. With the intention of identifying proposals which explore TOC application for long-term planning, especially integrating TOC in S&OP processes, a literature review was carried out. Using the findings and the authors' subsequent analysis, a conceptual framework, and a workbook to support decision-making processes within this framework, is proposed. It was possible to identify concepts and methods specific to TOC applications in long-term planning, such as capacity buffer, the concept of red line and the sales and capacity profiles, as well as important differences between the conventional S&OP process and the approach proposed here.

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Moving towards agility: the contribution of a modified balanced scorecard system

Cited by 10 publications

References 29 publications

Balanced Scorecard: Is It Beneficial Enough? A Literature Review

Balanced Scorecard: Is It Beneficial Enough? A Literature Review

Processo de transformação ágil em uma empresa brasileira de Telecom

A proposal for a theory of constraints-based framework in sales and operations planning

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