The paper focuses on the use of Fuzzy Cognitive Mapping (FCM) in Balanced Scorecard (BSC) performance measurement framework. We present a state art areas and BSC. highlight limitations BSC frameworks drawbacks identified strategic maps. then FCM algorithm its decision making as solution to drawbacks. elaborate an methodology supporting software application called Modeler for development hierarc...

Article history: Received 3 January 2013 Received in revised form 7 May 2014 Accepted 7 May 2014 Available online 21 May 2014 This study investigates current status of balanced scorecard (BSC) application and its impact on hospital performance in China. A nationwide survey indicates that a large portion of Chinese public hospitals have adopted BSC in hospital administration at present. By apply...

We propose and demonstrate a methodology for the construction and analysis of efficient, effective and balanced portfolios of R&D projects with interactions. The methodology is based on an extended data envelopment analysis (DEA) model that quantifies some the qualitative concepts embedded in the balanced scorecard (BSC) approach. The methodology includes a resource allocation scheme, an evalua...

In developing countries like Indonesia, it is common that the strategy at the top university level is less aligned with the departmental levels; despite departments are front liners in implementing mission to achieve the university vision. Such disharmony would potentially reduce the effectiveness of the programs implemented resulting in budget inefficiency. This paper is aimed to demonstrate o...

Long term business success is highly dependent on how fast the business reacts on the changes in the market situation. Those who want to be successful need relevant, in-time and accurate information. Balanced Scorecard Simulator is a management tool that can be used efficiently in the processes of planning, decision and controlling. Based on the Balanced Scorecard concept the program combines i...

with respect to the importance of commercial alliances in airline hypercompetitive environment, partner performance evaluation is a critical matter before making any decision about partnership. in this article, utilizing fuzzy theory, a hybrid airline evaluation model is developed in a way that all airline performance strategic dimensions are considered, as well as, it can deal with qualitative...

With respect to the importance of commercial alliances in airline hypercompetitive environment, partner performance evaluation is a critical matter before making any decision about partnership. In this article, utilizing Fuzzy theory, a hybrid airline evaluation model is developed in a way that all airline performance strategic dimensions are considered, as well as, it can deal with qualitative...

Note: The Accounting and Critical Theories Division did not send us their proceedings. But they did send us the following paper asking that we include it in the proceedings: The Balanced Scorecard (BSC) has evolved from a performance measurement tool to become a widely accepted strategic management system. This paper examines relevant research as it relates to the most pressing methodological a...

The balanced scorecard (BSC) has developed as a very useful managerial tool from the mid1990s, and has met with general (and often enthusiastic) acceptance in both business and academic circles. In the knowledge-networked innovation economy of the early 21 century, which is increasingly characterized by globally integrated supply and demand chains, outsourcing of traditional business competenci...