A Conceptual Framework of Sustainability Balanced Scorecard to Enhance the Performance of Shared Service Centre

نویسندگان

چکیده

Research aim: The paper aims to propose a conceptual framework of sustainability balanced scorecard that communicates the requisite SSCs along with aggregation three dimensions Triple Bottom Line (People, Planet, and Prosperity) four perspectives Balanced Scorecard (Financial, Customer, Internal Business, Innovation Learning) assess appropriate performance indicators approach on management dashboard at SSC. Design/ Methodology/ Approach: This study is based review prior literature sustainable in in-depth interviews SSC executives for enhancing corporate sustainability. finding: proposed research combination several BSC facets TBL such as customer, internal business innovation learning, economy, environment, social. Theoretical contribution/ Originality: organisational level, especially shared service industry can also be applied future academic research. Practitioner/ Policy implication: may generate new insights policymakers practitioners guide practices strategically refine effective dashboards industry.

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ژورنال

عنوان ژورنال: Asian Journal of Accounting Perspectives

سال: 2022

ISSN: ['0128-0384', '2672-7293']

DOI: https://doi.org/10.22452/ajap.vol15no2.4