The balance on the balanced scorecard a critical analysis of some of its assumptions

Nørreklit, Hanne

doi:10.1006/mare.1999.0121

Cited by 911 publications

(833 citation statements)

References 17 publications

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“…Markus and Pfeffer, 1983), there are also researchers who suggest that it is important for ensuring internal commitment (e.g. Haas and Kleingeld, 1999;Norreklit, 2000). The findings of the present study support the second view of user participation: the active participation of the executives in the case company helped to reduce resistance to the introduction of new concepts and contributed to continuous improvement.…”

Section: User Participationsupporting

confidence: 74%

“…While most models take shareholders' expectations as the objective, many organisations have recognized the need to satisfy multiple and potentially competing goals (Chenhall, 2003). There might be other stakeholders, apart from shareholders, who are important (Ax and Bjornenak, 2005;Emmanuel et al, 1990;Norreklit, 2000), and "the relative importance given to different goals may well reflect the relative power of different stakeholders" (Otley, 1999, p. 366).…”

Section: The Starting Point-objectives and Strategymentioning

confidence: 99%

“…Some researchers argue that a new model needs to be rooted in the management and the organisation, so that both language and comprehension can develop (Norreklit, 2000;Malina and Selto, 2001). Embedding other techniques within new models has been suggested as an important tool for reinforcing the diffusion process in a Swedish case (Ax and Bjornenak, 2005).…”

Section: Embedding Existing Practice Within the New Modelmentioning

confidence: 99%

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Performance measurement design within its organisational context—Evidence from China

Tang

2009

Management Accounting Research

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a b s t r a c tThis paper presents an action research study that looks at the design of a performance measurement system in a large Chinese state-owned enterprise, focussing on how change happens. A stakeholder analytical framework is developed to bridge the gaps in westerndeveloped models when they are applied in a Chinese context. Analysis revealed the factors determining the nature of change and shaping the performance measurement system. Political constraints and the unavailability of key databases act as barriers to change, while user participation and embedding existing practice both contribute to reducing resistance and promoting continuous improvement. Reinforced by Chinese culture, these factors result in an evolutionary pattern of change. The study shows that the performance measurement system of the case company has fulfilled symbolic functions to signal strategic focus and to influence decision-making.

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Section: User Participationsupporting

confidence: 74%

Section: The Starting Point-objectives and Strategymentioning

confidence: 99%

Section: Embedding Existing Practice Within the New Modelmentioning

confidence: 99%

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Performance measurement design within its organisational context—Evidence from China

Tang

2009

Management Accounting Research

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“…SEM is a statistical method comprising Path Modeling, Partial Least Squares (PLS) and latent variable SEM, which allows the simultaneous analysis of a series of structural equations. These methods are specifically useful when a dependent variable in one equation becomes an independent variable in another equation [15].…”

Section: B Partial Least Squares (Pls)mentioning

confidence: 99%

A Comparison between Two Balanced Scorecards: Optimal vs. Kaplan and Norton Model

Morard¹,

Stancu²,

Jeannette³

2015

JOEBM

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Abstract-This paper compares two Balanced Scorecard models, an optimal construction based on a time-managed approach to identify the evolution of the key contributors to the current organization's strategy and a model based on Kaplan and Norton methodology. Both Balanced Scorecards are generated using financial and non-financial strategic indicators collected directly from the company. The paper proposes a process to construct an optimal structure of a

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“…(2) Customers = percentage of customer complaints (Kaplan & Norton, 1997;Norreklit, 2000;Mooraj et al, 1999, p. 482), effectiveness in delivery time customer retention (Epelbaum, 2004), market share (Norreklit, 2000;Mooraj et al, 1999, p. 482;Kaplan & Norton, 1997), service quality (Kaplan & Norton, 1997);…”

Section: /190mentioning

confidence: 99%

Revisão sistemática da literatura sobre as formas de mensuração do desempenho da logística reversa

et al. 2017

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Abstract:Reverse logistics can provide a sustainable competitive advantage for the company. However, to benefit from it, companies must monitor their reverse logistics based on a performance measurement system composed of financial and non-financial indicators. Thus, this study investigated, through a systematic literature review, the ways of measuring the of reverse logistics performance. The results of this study showed that the most used indicators were the financial and/or economic performance, together with the indicators related to the clients, followed by the indicators related to the improvement of internal, environmental, innovation and growth, social and, finally, supplier processes. It should be emphasized that there is no single justification on the best measures of performance evaluation of an activity. Therefore, each company must establish the measures appropriate to its characteristics, in order to meet the company goals.

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The balance on the balanced scorecard a critical analysis of some of its assumptions

Cited by 911 publications

References 17 publications

Performance measurement design within its organisational context—Evidence from China

Performance measurement design within its organisational context—Evidence from China

A Comparison between Two Balanced Scorecards: Optimal vs. Kaplan and Norton Model

Revisão sistemática da literatura sobre as formas de mensuração do desempenho da logística reversa

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