Using a robust performance measurement system to illuminate intellectual capital

Asiaei, Kaveh; Jusoh, Ruzita

doi:10.1016/j.accinf.2017.06.003

Cited by 74 publications

(119 citation statements)

References 101 publications

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“…In today's sustainable world where social and environmental concerns are at the forefront, PMS must be supplemented by multiple measures, including social and environmental indicators, to successfully leverage the firm's key resources (Kraus & Lind, ). In the current study, PMS is conceptualized as sustainability BSC and through adding a new dimension, social and environmental perspective, into the four dimensions of Kaplan and Norton's BSC model, namely, financial, customer, internal business process, and the innovation and organizational learning perspective (Kaplan and Norton, 1992; Bontis, Crossan, & Hulland, ; Henri, ; Curado & Bontis, ; Asiaei & Jusoh, ). The synthesis of the social and environmental measures within the performance measurement mechanism can support companies in capturing and measuring the real value of socially responsible factors for the ultimate purpose of reaping the maximum benefit from their CSR.…”

Section: Theoretical Development and Backgroundmentioning

confidence: 99%

“…Several attempts have been made to explain the association between PMS and corporate performance (e.g., Asiaei & Jusoh, ; Banker, Potter, & Srinivasan, ; Davis & Albright, ; Grafton, Lillis, & Widener, ; Homburg, Artz, & Wieseke, ; Hoque & James, ; Ittner & Larcker, ; Maiga & Jacobs, ; Sim & Koh, ; Stede, Chow, & Lin, ). Studies have generally demonstrated that relying on those contemporary PMS that embrace various and multiple performance measures, such as BSC, can bring about positive organizational outcomes.…”

Section: Theoretical Development and Backgroundmentioning

confidence: 99%

“…The momentum towards sustainability research shows the growing interest of companies in using performance measures for both internal and external stakeholders. The incorporation of social and environmental measures has also heightened the need for embedding the sustainability construct into the performance measurement approach, which attracts less attention in prior research (Asiaei & Jusoh, ).…”

Section: Introductionmentioning

confidence: 99%

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Using a balanced scorecard to manage corporate social responsibility

Asiaei

Bontis

2019

Knowl Process Manag

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This conceptual paper aims to tie together the insights from the body of research on corporate social responsibility (CSR) and management accounting and control systems to investigate a model in which performance measurement systems (PMSs) can play a role in translating socially responsible initiatives into enhanced performance.The underlying assumption of the "fit-as-mediation" approach signifies that company practices can play a role in the determination of the structure and implementation of particular managerial processes, and this, in turn, may support information processing and lead to desirable results within organizations. Synthesizing theory from performance measurement and CSR, the paper's analysis and discussions elucidate how the implementation of an overarching PMS, that is, sustainability balanced scorecard (BSC), could translate the knowledge-related factor, that is, CSR, into enhanced performance. The proposed model may inspire a new research agenda to show how socially responsible or sustainability initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value. Although the importance of CSR and its wide implications has long been appreciated in the literature, there still remains a paucity of information concerning the importance of particular managerial processes, for example, PMS, whereby organizations can translate their CSR into enhanced performance. This paper, therefore, seeks to bridge this gap by proposing a conceptual model in which an integrated PMS, that is, sustainability BSC, comes to play a role in the association between CSR and corporate performance.

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Section: Theoretical Development and Backgroundmentioning

confidence: 99%

Section: Theoretical Development and Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Using a balanced scorecard to manage corporate social responsibility

Asiaei

Bontis

2019

Knowl Process Manag

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“…Visi, misi, dan tujuan perusahaan men jadi dasar perusahaan dalam beraktivitas (Asieai & Jusoh, 2017;Humphreys & Trot man, 2011;Pekkanen & Niemi, 2013). Un tuk mengevaluasi sekaligus mengukur ak tivitas tersebut, perusahaan membutuhkan pengukuran kinerja yang bersifat utuh dan kontinu agar kinerja yang dicapai tidak ha nya untuk keberlangsungan hidup perusa haan saja, tetapi juga bagi lingkungan dan masyarakat sekitar (Basouny, 2014;Boyce & Greer, 2013;Choong, 2018).…”

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“…Memang balanced scorecard awalnya ditujukan sebagai alat perluasan area peng ukuran kinerja organisasi swasta berbasis profit (Asieai & Jusoh, 2017;Malina & Selto, 2015;Vesty & Brooks, 2017). Konsep yang mendasari balanced scorecard berdasar kan pada asumsiasumsi manusia sebagai makhluk utilitalisme (asumsi REMM) yang menegasikan keterhubungannya dengan Tuhan dan alam semesta.…”

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Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam

Nurindrasari

Triyuwono

Mulawarman

2018

jamal

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Penelitian ini mencoba untuk mengkonstruksi konsep pengukuran ki nerja yang selama ini didominasi oleh balanced scorecard. Metode yang dijadikan alat konstruksi adalah studi literatur mengenai balanced scorecard serta pembangunan konsep dari nilainilai pada gerakan duduk dan salam. Penelitian ini menunjukkan bahwa manusia sebagai penyebar kesejahteraan merupakan antitesis dari homo economicus yang terdapat pada balanced scorecard. Pembentukan konsep yang tebentuk adalah tujuan dan persepektif lebih luas dan utuh yaitu ibadah kepada Tuhan, ketentraman, dan terpenuhinya materi pada sesama, lingkungan, dan alam semesta.

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Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

et al. 2021

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Taking inspiration from the natural resource-based view of the firm and resource orchestration theory, we propose a new approach, that is, natural resource orchestration, to investigate how green intellectual capital and environmental management accounting stimulate environmental performance. Using survey data collected from 106 chief financial officers (CFOs) of publicly listed companies in Iran, findings show

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Using a robust performance measurement system to illuminate intellectual capital

Cited by 74 publications

References 101 publications

Using a balanced scorecard to manage corporate social responsibility

Using a balanced scorecard to manage corporate social responsibility

Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam

Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

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