This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that a...

In the era of globalization and outsourcing, Supply Chain Management (SCM) has become one of the leading business strategies for a company to gain competitiveness in the global market. To manage the supply chain efficiently and effectively, many companies realize the need for accurate SCM performance measurement. In spite of existing SCM performance studies, there are two kinds of limitations. ...

The Balanced Scorecard is a well-established tool for the management of a company as it integrates financial and non-financial perspectives. However, little attention has been given to its theoretical and conceptual valuation. We illustrate how the stakeholder value theory corresponds with the concept of the Balanced Scorecard. For the case of the European clearing industry, which is currently ...

The objective of this article is to identify particularities of Balanced Scorecard frameworks relating to specific supply chain roles. Four independent samples of Brazilian input suppliers, producers, distributors and retailers were formed. Each company was asked to indicate which performance indicators they used through a questionnaire which presented a list composed by forty-nine performance ...

This paper focuses on object modeling of eXtensible Business Reporting Language (XBRL) applications using Unified Modeling Language (UML) diagrams in the context of developing management appraisal systems based on balanced scorecard concepts. An overview of theses technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financ...

Ž . The balanced scorecard BSC has emerged as a decision support tool at the strategic management level. Many business leaders now evaluate corporate performance by supplementing financial accounting data with goal-related measures from the following perspectives: customer, internal business process, and learning and growth. It is argued that the BSC concept can be adapted to assist those manag...

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

In the public schools of many developing countries, numerous accidents and incidents occur because of poor safety regulations and management systems. To improve the educational environment in Saudi Arabia, the Ministry of Education seeks novel approaches to measure school safety performance in order to decrease incidents and accidents. The main objective of this research was to develop a system...