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...

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...

The balanced scorecard is a strategic performance measurement system developed by Robert S. Kaplan and David P. Norton to help organizations achieve breakthrough results by embedding strategy at the heart of the organization. Developed 12 years ago, the concept was significantly different from any existing performance measurement system and generated considerable excitement. A variety of applic...

The theory states the Balanced Scorecard has several advantages as a performance evaluation method, when compared with exclusively financial measures. The objective of the present study is to analyze the usage rates and the knowledge spreading about the Balanced Scorecard in Portuguese industrial small and medium size enterprises, while researching the existence of factors that explain why the ...

Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992 Harvard Business Review article. 2012 marks 20 years since that article. This anniversary has motivated me to review the state of research on the balanced scorecard, to highlight gaps in that research and to outline some ideas for further research. To this end, I reviewed 114 articles published in 25 accounting journ...

introduction: balanced scorecard (bsc) is regarded as one of the successful tools in performance measurement. however, it neither absolutely nor comparatively provides the weight of each perspective and indicators related to each perspective. in this study, we applied a fuzzy analytical hierarchy process (fahp) to weight the perspectives and bsc indicators in hospital. methods: this applied, de...

The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliab...