Executive Summary Since Kaplan and Norton introduced the Balanced Scorecard (BSC) in the early 1990s, it has become widely adopted by companies and divisions within companies. The BSC was conceived as way to operationalize a company's vision and strategy. In this regard, it is a management system, or as the originators note, a tool for change within the firm or unit. Not surprisingly, the swift...

This paper develops a controlling instrument for data warehouse systems based on the Balanced Scorecard BSC approach. On the basis of the technological aspects of data warehouse systems, the BSC perspectives are developed and populated with relevant objectives and measures for data warehouse success. These perspectives are integrated into a consistent data warehouse scorecard. Finally, this ins...

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 ...

Peer code review is a widely adopted software engineering practice to ensure quality and reliability in both the commercial open-source projects. Due large effort overhead associated with practicing reviews, project managers often wonder, if their reviews are effective there improvement opportunities that respect. Since at Samsung Research Bangladesh (SRBD) were also intrigued by these question...

a r t i c l e i n f o The objective of this paper is to demonstrate how the boosting approach can be used to define a data-driven board Balanced Scorecard (BSC) with applications to S&P 500 companies. Using Adaboost, we can generate alternating decision trees (ADTs) that explain the relationship between corporate governance variables, and firm performance. We also propose an algorithm to build ...

organizational performance is a complex issue given that performance is a multifaceted phenomenon whose components may have distinct managerial priorities and may even be mutually inconsistent. recently, the balanced scorecard approach (bsc), as an effective multi-criteria evaluation concept received much attention in organizational performance measurement. although the bsc conceptual framework...

Despite the fact that since its launch by Kaplan and Norton (1992) professional and academic discourse on the Balanced Scorecard (BSC) is intense, it is not clear to what extent organizational changes are induced by and associated with this discourse. An intensive BSC-discourse may not be equated with a large amount of actual changes within organizations. This paper’s aim is to contribute to un...

The Balanced Scorecard (BSC) is a well-established framework for the management of a company as it integrates financial and non-financial perspectives. Little attention has been given to its theoretical and conceptual valuation. We illustrate how the stakeholder value theory corresponds with the concept of the BSC and show the importance of underlying cause-and-effect relationships between its ...

The objective of the research presented in this paper is to identify relations and strength of relationships between elements of two models the Balanced Scorecard (BSC) and the EFQM Excellence model. For that purpose a framework, which indicates the relationships between the mentioned models, has been developed. The hypothesis to be tested is whether the EFQM Excellence model may be used as an ...

Knowledge management systems (KMs) are used to discover, develop, exploit, disseminate, and share organizational knowledge. To achieve these goals, various types of approaches have been explored. Although many KMs issues have been studied, few papers explore performance measurement. To measure the performance of KMs is difficult because mental work may not be observable. The success of KMs is n...