This paper provides a deeper knowledge of the implementation Balanced Scorecard (BSC) in Spanish footwear industry, under an exploratory research which has been conducted with final sample seven firms. An online questionnaire was developed, supported by phone calls and personal interview. 18–24-month-period found to be enough develop solid foundations for BSC. Financial non-financial measures a...

The Balanced Scorecard (BSC) came to the fore following drawbacks from using financial measures only to measure company performance. Managers are using BSC to communicate their strategy, for planning and controlling, for getting feedback and, for performance monitoring. This study examines the factors that influence managers to use the BSC. Identifying the factors will help to explain why some ...

Business management is a complex task that can be facilitated using different methodologies and models. One of their most relevant purposes is to align the organization strategy with the daily functioning of the organization. One of these models is the Balanced Scorecard (BSC). In this paper, we propose a modeling strategy for the BSC implantation process. We will model it using UML Activity Di...

Kaplan and Norton introduced the Balanced Scorecard (BSC) which is based on a systems perspective of the business strategy and performance measurement. Many organizations around the world are using the BSC to define, implement and manage strategy. Nevertheless there exist studies that identify problems and limitations associated with the implementation and use of the BSC. Those studies show in ...

In this quasi-experimental study, we investigate whether bank branches implementing the Balanced Scorecard (BSC) outperform bank branches within the same banking organization on key financial measures. Although the BSC has gained popularity among managers as a performance measurement tool, little empirical evidence exists to substantiate claims that the BSC promotes superior financial performan...

Authors revise the concept of a distributed representation of data as well as two previously developed models: Holographic Reduced Representation (HRR) and Binary Spatter Codes (BSC). A Geometric Analogue (GAc — "c" stands for continuous as opposed to its discrete version) of HRR is introduced – it employs role-filler binding based on geometric products. Atomic objects are real-valued vectors i...

A latent system employing measles virus (Schwarz strain) was developed in hamster embryo fibroblasts (HEF). Measles virus-specific antigen was detected by immunofluorescence in 30 to 50% of HEF cells, and these cells released infectious virus when co-cultivated with a susceptible monkey cell line, BSC-1 cells. No infectious virus could be detected in the cells when measures were taken to exclud...