the comprehensive assessment model considers the financial and non-financial aspects as balanced scorecard. also, for more comprehensive results of the investigation, four aspects of the balanced scorecard were used and then by using fuzzy delphi technique and experts' opinions, the standard aspects of each were achieved in two stages. to determine the importance of each aspect of bsc, the proce...

This study aims to explore the effects of the intellectual capital accumulation and the balanced scorecard implementation on the financial performance, with the earnings management being a moderator. Interviews were conducted on the objects of the directors (section manager-level and above) from Taiwan-listed semiconductor companies. This study collects all data from the databases of Taiwan Eco...

Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short...

the purpose of this research is to evaluate the effectiveness of implementation quality management system (iso 9001:2000) in gas processing plants of national iranian gas company using balanced scorecard approach. more specifically, we chose the balanced scorecard framework to examine five well-known gas processing plants in national iranian gas company from four different perspectives in order...

The balanced scorecard has proved itself as a valuable strategic tool in measuring not only the financial performance, but also the customer focus, internal business processes and learning and growth of a company. To date, very little has been done to incorporate new breakthroughs in financial management in the financial perspective of the balanced scorecard. In this study, new trends in financ...

The Balanced Scorecard (BSC) can be considered as a strategic measurement tool. Since its first publication by Norton and Kaplan in the early 1990’s, many companies have applied it to measure four key aspects of their organisations’ performance: Financial, Customer, Internal Business Process, Learning and Growth. Although it is widely used in the business arena, this original BSC was not develo...