دور بطاقة الأداء المتوازن في تقييم الأداء الإستراتيجي للمؤسسات النفطية : دراسة حالة مؤسسة نفطال - مقاطعة الوقود حاسي مسعود (2011 - 2014) = The Role of Balanced Scorecard in Strategic Performance Evaluation of Oil Companies : Case Study of Naftal - Fuel Province Hassi Messaoud (2011 - 2014)

2015 ◽  
pp. 135-148
Author(s):  
عبد الرؤوف حجاج ◽  
أحلام بن رنو
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Strategic Performance ◽  
Oil Companies

Influences of Timeline and Perceived Strategy Effectiveness on Balanced Scorecard Performance Evaluation Judgments

2013 ◽  
Vol 26 (1) ◽  
pp. 165-184 ◽  
Author(s):  
Eric N. Johnson ◽  
Philip M. J. Reckers ◽  
Geoffrey D. Bartlett
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Work Experience ◽  
Corporate Strategy ◽  
Data Availability ◽  
Future Research ◽  
Time Dimension ◽  
Strategic Performance ◽  
Performance Judgments ◽  
Financial Performance Measures

ABSTRACT This study examines evaluator ratings of subordinate performance in implementing a new corporate strategy in a Balanced Scorecard environment. We focus on two factors predicted to influence strategic performance judgments: (1) the presence or absence of an explicit timeline for strategy implementation, and (2) the evaluator's perceptions of the effectiveness of the new strategy. One hundred eleven M.B.A. students averaging over eight years of work experience participated in the study. Consistent with predictions, we find that (1) absence of an implementation timeline was associated with fixation on lagging financial performance measures outside of the subordinate's time span of control, and (2) evaluator perceptions of the strategy's effectiveness were positively associated with evaluations of strategy-congruent performance. These results extend prior research by highlighting the importance of the time dimension and perceptions of strategy effectiveness in performance judgments. Implications for future research in strategic performance evaluation are discussed. Data Availability: Contact the authors.

The Role of Web Services

2010 ◽  
pp. 342-357
Author(s):  
Pauline Ratnasingam
Keyword(s):  
Web Services ◽  
Balanced Scorecard ◽  
Small Businesses ◽  
Lessons Learned ◽  
Business Firm ◽  
The Balanced Scorecard ◽  
Exploratory Case Study

This chapter aims to examine the extent of Web services usage and quality, applying the balanced scorecard methodology in a small business firm as an exploratory case study. This chapter contributes to guidelines and lessons learned that will inform, educate, and promote small businesses on the importance of maintaining the quality of Web services.

scholarly journals The Role of a Balanced Balanced Scorecard and its Role in Improving the Efficiency of Resources

2018 ◽  
Vol 2 (1) ◽  
pp. 50-92
Author(s):  
Bayan Jwameer Maykhan ◽  
Buthaina Rashed Hamidi Al Kaabi
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Technological Development ◽  
Inductive Method ◽  
Descriptive Data ◽  
Strategic Performance ◽  
Higher Education Organizations ◽  
The University ◽  
Typical Solution

In the context of the conditions of organizations in general and of higher education organizations in particular (globalization - technological development - the need of the community for services and outputs of high quality - and intense competition ... etc.), the financial performance evaluation is no longer the typical solution for the sustainability of organizations But rely on methods that in turn re-feed the organizations with the important strategic steps, procedures and methods that will sustain the organizations in general and higher education organizations in particular. Therefore, the objective of the research is to design and implement a balanced balanced scorecard that ensures the integration of resources, The University of Iraq in general and the Faculty of Management and Economics in particular to identify the strengths and weaknesses to improve the efficiency of its resources through the evaluation of the strategic performance of the Faculty of Management and Economics at Mustansiriya University by following the deductive and inductive method through the analysis of quantitative and descriptive data of the college, and the main findings of this research conclusions Is the lack of adoption of the research sample balanced balanced scorecard which in turn ensure the integration of resources and dimensions of sustainability will be evaluated performance and identify the strengths and weaknesses that improve the efficiency of resource .

scholarly journals PERFORMANCE EVALUATION OF PRIVATE UNIVERSITIES BASED ON BALANCED SCORECARD: EMPIRICAL STUDY BASED ON IRAN

2013 ◽  
Vol 14 (4) ◽  
pp. 695-714 ◽  
Author(s):  
Sarfaraz Hashemkhani Zolfani ◽  
Abdolhamid Safaei Ghadikolaei
Keyword(s):  
Performance Evaluation ◽  
Empirical Study ◽  
Student Satisfaction ◽  
Balanced Scorecard ◽  
Private Universities ◽  
Academic Excellence ◽  
Internal Process ◽  
Budget Control ◽  
New Generation

Private universities are new generation of universities in Iran that their existences are less than 20 years. The research in this area was never completed about evaluating of these universities all these years. The aim of this research is to make a framework for evaluating these universities with Balanced Scorecard (BSC) and MCDM methods. Three MCDM methods are applied in this research. DEMATEL is applied for research on cause and effect relations of perspectives of BSC, ANP is applied to calculate weights of indices in perspectives and finally VIKOR for ranking universities that is selected as a case study. This research totally used 38 experts in two groups for evaluating of universities. Results of this research are: (1) Internal Process is the most effective perspective of BSC. (2) Brand, Academic Excellence, Product Quality, Student Satisfaction and Budget Control are five more important indices that calculated with ANP. (3) Shomal University of Amol is the best university among five universities that were selected for this research and they have been established more than ten years.

A study of implementing Balanced Scorecard (BSC) in non-profit organizations: A case study of private hospital

2005 ◽  
Vol 24 (4) ◽  
pp. 285-300
Author(s):  
Ching-Chow Yang ◽  
Lai-Yu Cheng ◽  
Chih-Wei Yang
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Private Hospital ◽  
Implementation Framework ◽  
Non Profit ◽  
The World ◽  
New Methodologies ◽  
Non Profit Organizations ◽  
Related Measure

In the literature, most of the researches investigated the performance evaluation for the private enterprise. Comparatively, there are very few related researches emphasized the performance assessment for non-profit organizations (NPOs). It is noted that there are several evaluation methods used on NPOs, for examples: financial accountability, program products or outputs, adherence to standards of quality in service delivery, participant-related measure, client satisfaction, etc. Are these methods sufficient and adequate? In this research, we will introduce new methodologies of performance evaluation for NPOs. Balanced Scorecard (BSC), developed in 1992, is widely adopted by the enterprises around the world, and many non-profit organizations had introduced and implemented BSC. In Taiwan, very few NPOs implement BSC. It is therefore this research wants to examine the feasibility of the implementation of BSC for NPOs in Taiwan, and then develops an implementation framework of BSC. Finally, a case study will be provided to demonstrate that this framework is feasible and powerful.

scholarly journals Developed Web-based System for Performance Evaluation based on Balanced Scorecard Model: Case Study in Ethiopian Organizations

2018 ◽  
Vol 11 (4) ◽  
pp. 219-229
Author(s):  
WORKU MEKONNEN TESSEMA
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Evaluation System ◽  
Individual Performance ◽  
Model Case ◽  
Web Based ◽  
Performance Evaluation System ◽  
Major Activity ◽  
Activity Performance

In this research a developed web–based balanced scorecard performance evaluation system proposed for the case study of Ethiopian organizations and supports both English and Amharic languages. The system incorporates evaluations of individual performance (both in activity and behavior), major activity performance, objective performance, perspective performance, unit/ department performance, and the organization/institute as a whole based on time, cost, quality and quantity. Object oriented software engineering and ASP.NET 4.0 platform is employed to develop the system. Reviewing the overall results from the usability test, questionnaires and interviews, it is concluded that all production and extensive public service providing organizations prefer to use the implemented application but other organizations comparatively didn’t want to use it as it seems it doesn’t facilitate their daily duties. But the overall functionality of the system is being agreed by the users.

Exploring the blurred nature of strategic linkages across the BSC

2014 ◽  
Vol 10 (4) ◽  
pp. 486-515 ◽  
Author(s):  
Francesca Francioli ◽  
Lino Cinquini
Keyword(s):  
Balanced Scorecard ◽  
Cost Benefit ◽  
Content Type ◽  
Cause And Effect ◽  
The Cost ◽  
Human Actors ◽  
Depth Interviews ◽  
The Way

Purpose – The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect relations among performance measures. Design/methodology/approach – The authors review the way in which cause-and-effect relations across the BSC have been developed based on a case study of BSC implemented in an Italian bank collecting data by in-depth interviews and company’s internal archives. Findings – The research reveals how the ambiguity, or “blurred nature”, of strategic linkages is recognized in the empirical setting of an bank, facing a highly uncertain and complex environment and how the orthodox tools of strategy maps and explicit cause-and-effect linkages prescribed by the theoretical literature are avoided by the human actors. Despite these omissions, the BSC is nevertheless effective. As the case shows, it generated a “democracy” where individuals and departments communicate, commit and collaborate in an effort to implement strategy. The research also shows the role of the BSC in heightening the importance and awareness of performance evaluation among the actors. Practical implications – The research provides practitioners with insights into how to design and manage cause-and-effect relationships in BSC. In particular, evidence is provided that finality linkages in BSC may be successful in use and predictive capabilities, according with expectations and purposes of the organization’s “climate of control”, in a context in which the cost-benefit philosophy in implementing BSC is followed. Originality/value – The paper addresses an issue of practical relevance in the implementation of BSC showing a discrepancy between theoretical and practical meaning of causality. Besides the research highlights, the extent to which linkages across the BSC perspectives (and related measures and variables) can only be based on individual assumptions about the means to an end and based on qualitative assertions (finality).

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