Dimensions Of Balanced Scorecard Research Articles

Development of a financial performance measurement model for real estate business: an exploratory study in India

Purpose The purpose of this study is to develop a financial performance measurement model for real estate business. Design/methodology/approach The study uses balanced scorecard (BSC) proposed by Kaplan and Norton (1996) as a theoretical support. The study, being exploratory in nature, uses survey method to collect data on several dimensions of BSC as well as on other performance measures used by real estate businesses in India. The survey data collected is analyzed using exploratory factor analysis (EFA) to explore the model constructs. This is followed by building an integrated conceptual model for measuring the financial performance of a real estate business. The model is tested using partial least squares structural equation modeling (PLS-SEM). Findings The study finds that the financial performance of the real estate business revolves around customer satisfaction, employee satisfaction and external networks. The right alignment of these components lead to superior financial performance. It also provides a competitive advantage to the real estate business. These three components (customer satisfaction, employee satisfaction and external networks) have direct and indirect influences on the financial performance of real estate business. Research limitations/implications A small sample size (78 respondents), as well as the respondent’s geographical concentration in India, are the limitations of the study. Hence, generalization of findings may be difficult until the findings are validated across the globe. Practical implications The conceptual performance measurement model suggested in this research provides an effective tool to plan and strategize to achieve superior financial performance, particularly for stakeholders in the real estate business. Originality/value To the best of the authors’ knowledge and belief, this is the first attempt to develop a comprehensive financial performance measurement model for real estate business and test it using EFA and PLS-SEM.

A Balanced Scorecard Proposal for Gender Equality and Sustainable Development

Gender equality and women’s empowerment are essential for sustainable development, yet several constraints make achieving them difficult. A strategic management tool is required to address these challenges and manage objectives and goals effectively. This study aims to redesign Balanced Scorecard (BSC), a strategic management tool for gender equality, to enable the strategic management of goals and indicators related to the fifth sustainable goal (SDG 5) proposed by the 2030 Agenda for Sustainable Development. The BSC for gender equality was developed through a comprehensive literature review on gender-specific targets and indicators and the restructuring of the traditional architecture of the BSC to include new dimensions, guiding questions, and objectives to achieve this study’s goals. Moreover, a strategy map was constructed to illustrate the strategy and cause-and-effect relationships across the BSC dimensions. This research provides concrete gender strategies that help organizations implement a management tool to measure and manage their performance related to gender equality and sustainable development. The findings suggest that the BSC for gender equality can contribute significantly to a clearer understanding of how organizations can measure and promote gender equality. The implications of this study are significant for promoting and advancing gender equality, helping organizations, researchers, and civil society translate this goal into practical terms, and applying the concepts discussed for sustainable development and women’s empowerment in practical circumstances. Ultimately, using the BSC for gender equality is expected to result in social and economic benefits for current and future generations, making it a valuable tool for organizations and policy makers to promote sustainable development and gender equality.

Engaging physicians and nurses in balanced scorecard evaluation-An implication at Palestinian hospitals and recommendations for policy makers.

Healthcare workers (HCWs) are seldom involved in balanced scorecard (BSC) deployments. This study aims to incorporate Palestinian HCWs in the BSC to create health policy recommendations and action plans using BSC-HCW1, a survey designed and validated based on BSC dimensions. In this cross-sectional study, the BSC-HCW1 survey was delivered to HCWs in 14 hospitals from January to October 2021 to get them involved in PE. The differences between physicians' and nurses' evaluations were assessed by the Mann-Whitney U-test. The causal relationships between factors were analyzed using multiple linear regression. The multicollinearity of the model was checked. Path analysis was performed to understand the BSC strategic maps based on the Palestinian HCWs' evaluations. Out of 800 surveys, 454 (57%) were retrieved. No evaluation differences between physicians and nurses were found. The BSC-HCW1 model explains 22-35% of HCW loyalty attitudes, managerial trust, and perceived patient trust and respect. HCWs' workload time-life balance, quality and development initiatives, and managerial performance evaluation have a direct effect on improving HCWs' loyalty attitudes (β = 0.272, P < 0.001; β = 0.231, P < 0.001; β = 0.199, P < 0.001, respectively). HCWs' engagement, managerial performance evaluation, and loyalty attitudes have a direct effect on enhancing HCWs' respect toward managers (β = 0.260, P < 0.001; β = 0.191, P = 0.001; β = 0.135, P = 0.010, respectively). Quality and development initiatives, HCWs' loyalty attitudes, and workload time-life balance had a direct effect on improving perceived patient respect toward HCWs (β = 254, P < 0.001; β = 0.137, P = 0.006, β = 0.137, P = 0.006, respectively). This research shows that it is important to improve low-performing indicators, such as the duration of time HCWs spend with patients, their knowledge of medications and diseases, the quality of hospital equipment and maintenance, and the inclusion of strengths and weaknesses in HCWs' evaluations, so that HCWs are more loyal and less likely to want to leave. For Palestinian hospital managers to be respected more, they must include HCWs in their action plans and explain their evaluation criteria. Patients will respect Palestinian HCWs more if they prioritize their education and work quality, spend more time with patients, and reflect more loyalty. The results can be generalized since it encompassed 30% of Palestinian hospitals from all categories.

Evaluating the performance of Yemeni Islamic banks using the balanced scorecard for the period from January to December 2022

This study aimed to evaluate the performance of Yemen Islamic banks with using balanced scorecard(BSC) and It also aimed to develop a balanced scorecard by adding of a 5th dimension (the social dimension) This social dimension states that business organizations to it's social role realize a positively benefit and significantly impact on the society and also achieve many benefits to these organizations which improve it's the strategic performance. The Descriptive methodology was Used and because of the limitation no. of correspondents in population (220 correspondents),a census was performed. A questionnaire was specifically designed to answer the study's questions and meet it's objectives. And used ratios, frequencies, signal test T, Krunobakh test and multi test F(one way ANOVAs) to know the differences in the views point according to It's personal variables. The important findings of this study:. 1- The results of the Field Study was Showed Providing the main ingredients which help to Yemen Islamic banks performance in the study with using the dimensions of the four balanced performance card which was identified by Kaplan and Norton "dimension of (clients) ,(financial),( Education and growth)and (internal operations) "with high grade where the average of the four dimensions 69.5 %. 2- The performance of Yemen Islamic banks is strong and suitable according to the five dimensions, as the mean for all of the questionnaire’s scopes is 66.8% The bank’s interest to the BSC dimensions varies by small percentages. (Customers Dimension: 71.0%, Social Dimension: 55.8%). 3- The commitment of Yemen Islamic banks in their measurement for the performance with planned Performance standards that have been put above without passing those standards and this regard is corresponding with balanced performance. 4- Yemen Islamic banks based on new customers, according to targeted and good marketing activity via the multi advertising means and undertake the needs and interests of the clients which came back from the oppions,proposals and complaints of customers when the designing the modern banking services. 5- Yemen Islamic banks contribute to support the society, but not as much as its contribution to social dimension is not the same interest grade for other dimensions to scorecard which will create more interests of those banks in the society with introducing many necessary supports in all fields. The study recommended the following: 1- The Yemen Islamic banks need to use none financial standards of all information and identified performance level because of it's performance improvement. 2- The Yemen Islamic banks make revision of strategies and practice of investment activities because of achieve results higher than current results and also work the increasing the rate of profits that distributed on sharers. 3- Yemen Islamic banks need more activities of customers that enable them to reserve and hear to their opinions and so benefit of their proposals. 4- The Yemen Islamic banks should adopt the Balanced Scorecard. 5- The Yemen Islamic banks should implement the balanced scorecard as it is considered a complete system for strategic management, and its implementation will achieve lots of benefits which will contribute in the reinforcement of the bank’s competitive position.

An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement.

Performance appraisal has become an essential tool for healthcare managers due to the frequent and rapid changes in the healthcare sector. Sustainable performance management implies increasing organizations' efficiency and effectiveness while considering all vectors of sustainability. This study examines the impact of digital transformation, accounting information systems, and strategic human resource management improvements on organizational performance and sustainable development. The paper uses the balanced scorecard (BSC) for organizational performance assessment. The paper proposes a theoretical model that integrates the traditional and digital information systems and human resources engagement with the BSC dimensions for sustainable organizational development. The theoretical model is tested in an empirical study involving a questionnaire-based survey of 387 employees with management experience in the healthcare sector. Based on structural equation modeling, the research results showed that the efficiency and effectiveness of strategic human resources management and the accounting information system significantly positively affect the BSC dimensions. Furthermore, the use of BSC in measuring organizational performance has significant effects on sustainable development, with the internal process dimension being the most influential.

Engaging patients in balanced scorecard evaluation - An implication at Palestinian hospitals and recommendations for policy makers.

A balanced scorecard (BSC) is a comprehensive performance evaluation (PE) tool. A recent review summarized that a balanced consideration of PE from six perspectives in hospitals must be considered: financial, customer, internal, external, knowledge and growth, and managerial. However, patients were rarely engaged in BSC implementations. This research aims to engage Palestinian patients in BSC implementation to develop recommendations for policy makers. In this cross-sectional study, the BSC-PATIENT survey was distributed between January and October 2021. We evaluated patients' experiences and their attitudes toward BSC dimensions (BSCP ATT). The differences in evaluations based on admission status were analyzed using the Mann-Whitney U test. Causal relationships between patients' experiences and attitudes were analyzed using multiple linear regression. We tested the multicollinearity of the model. Path analysis was performed to understand the BSC strategic maps based on the Palestinian patients' evaluations. Out of 1,000 surveys, 740 were retrieved. The mean scores for Palestinian patient experiences evaluation showed that the services experience factor had the highest score (87.7 ± 17.7), and the patient care experience factor had the lowest score (57 ± 34.5). Patient experiences collectively predicted 56.4% of the variance in the BSCP ATT. The experience factors of information (β = 0.400, t = 13.543, P < 0.001), patient care (β = 0.241, t = 8.061, P < 0.001), services (β = 0.176, t = 6.497, P < 0.001), and building (β = 0.177, t = 6.308, P < 0.001) had the highest impact on BSCP ATT. The price had only a weak negative influence (β = -0.051, t = -2.040, P = 0.042). Accessibility to hospitals did not have any impact on BSCP ATT. Significant differences between inpatient and outpatients' evaluations in regard to experiences related to patient care (P = 0.042), services (P < 0.001), accessibility (P < 0.001), and BSCP ATT (P = 0.003) were found. BSC-PATIENT successfully engaged patients in BSC PE at Palestinian hospitals. This research provides strong evidence for the impact of patients' information experience on their attitudes. Palestinian health policy makers must prioritize the design and delivery of patient education programs into their action plans and encourage a two-way information communication with patients. Strong evidence for patient care, services, and building experiences role in improving patients' attitudes was found. Managers should enhance patients' feedback and engagement culture in Palestinian hospitals.

Digital Transformation and Firm Performance in the Context of Sustainability: Mediating Effects Based on Behavioral Integration.

In order to promote digital industrialization and industrial digitalization, promote the deep integration of digital technology and real economy, and enable the transformation and upgrading of traditional industries and performance improvement, the method of digital transformation and enterprise performance under the sustainable background based on the mediation effect of behavior integration is proposed. This article adopts the case study method, takes Group A as the research object, and excavates the internal and external motivation and transformation path of Group A's digital transformation by combining the theories of organizational change, process reengineering and enterprise life cycle. Combined with the relevant indicators of four dimensions of balanced scorecard, this article deeply studies the impact of digital transformation on the performance of Group A and its internal mechanism. The experimental results show that compared with Group A before digital transformation, the growth rate of gross margin in 2013 was significantly accelerated, and it has always been in a state of stable growth. However, it fell in 2017, when the year-on-year growth rate of the company's total operating revenue and costs was more than 50%, but the actual growth rate of operating expenses was about 5% higher than that of operating revenue. The comprehensive score of Group A's financial performance in 2012 was very low, which did not achieve the desired effect either in terms of growth ability or business strength. In such a situation, Company A began to implement digital transformation, the overall IT system was to carry out a comprehensive reconstruction in the inventory management mode to implement a new model of “sales to production”. By 2013, the financial performance composite score had increased significantly. The comprehensive score of Group A's financial performance in 2012 was very low, which did not achieve the desired effect either in terms of growth ability or business strength. Under such circumstances, Company A began to implement digital transformation, and the overall IT system was comprehensively reconstructed. In the inventory management mode, the new mode of “sales to production” was implemented. By 2013, the financial performance composite score had increased significantly. Conclusion. Digital transformation drives the performance improvement of Group A. From the financial perspective, digital transformation has improved the profitability and operation capacity of Group A.

The Effect of Applying Non-Financial Dimensions of the Balanced Scorecard on the Financial Performance in the Jordanian Private Hospitals

This study aims to identify the impact of the application of non-financial dimensions of balanced scorecard in Jordanian private hospitals on its financial performance. To achieve the objectives of the study, the researchers designed a questionnaire to collect data on the extent of application of non-financial dimensions of balanced scorecard (independent variable), as well as the use of the financial statements for representative hospitals for the two years (2020 and 2021) in order to measure financial performance (dependent variable) of these hospitals through the Return on Assets (ROA). The study population was all Jordanian private hospitals listed by the Ministry of Health in 2022 (61), a sample of which was selected (18) hospitals (30% of the study population). The questionnaires were distributed to the Directors general and the directors of the departments and accountants working in Jordanian private hospitals. The number of distributed questionnaires is (167), (144) valid questionnaires to the analysis, i.e. (86.2%) of distributed questionnaires. The study received to many results, including: The keenness of the administrations of private hospitals to apply the non-financial dimensions of balanced scorecard and to a high degree, that the application of the non-financial dimensions of the balanced scorecard reflects positively on its financial performance. The researchers presented many of recommendations, including: strengthening the functioning of Jordanian private hospital administrations to provide infrastructure elements that may contribute to the satisfaction of patients, escorts and revisers.

How to Engage Health Care Workers in the Evaluation of Hospitals: Development and Validation of BSC-HCW1-A Cross-Sectional Study.

Organizations worldwide utilize the balanced scorecard (BSC) for their performance evaluation (PE). This research aims to provide a tool that engages health care workers (HCWs) in BSC implementation (BSC-HCW1). Additionally, it seeks to translate and validate it at Palestinian hospitals. In a cross-sectional study, 454 questionnaires were retrieved from 14 hospitals. The composite reliability (CR), interitem correlation (IIC), and corrected item total correlation (CITC) were evaluated. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used. In both EFA and CFA, the scale demonstrated a good level of model fit. All the items had loadings greater than 0.50. All factors passed the discriminant validity. Although certain factors’ convergent validity was less than 0.50, their CR, IIC, and CITC were adequate. The final best fit model had nine factors and 28 items in CFA. The BSC-HCW1 is the first self-administered questionnaire to engage HCWs in assessing the BSC dimensions following all applicable rules and regulations. The findings revealed that this instrument’s psychometric characteristics were adequate. Therefore, the BSC-HCW1 can be utilized to evaluate BSC perspectives and dimensions. It will help managers highlight which BSC dimension predicts HCW satisfaction and loyalty and examine differences depending on HCWs’ and hospital characteristics.

Assessment of Learning and Growth Perspective as One of Balanced Scorecard Dimensions and Its Impact on Employees' Performance in Five-star Hotels

Assessment of Learning and Growth Perspective as One of Balanced Scorecard Dimensions and Its Impact on Employees' Performance in Five-star Hotels

Innovative service model of information services based on the sustainability balanced scorecard: Applied integration of the fuzzy Delphi method, Kano model, and TRIZ

Recently, considerable emphasis has been placed on environmental protection worldwide. Environmentally friendly practices have been considered basic requirements for companies. Particularly, because information services companies are more likely to sell environmentally hazardous products compared with other industries, these companies must place a stronger emphasis on environmental protection. Therefore, this study constructed an innovative service model for the information services industry based on the sustainability balanced scorecard. Grounded in traditional balanced scorecard dimensions adjusted to “learning and growth,” “internal process,” “customers,” “finance and economy,” “social performance,” and “environmental performance,” the study included an extensive literature review and 39 preliminarily compiled evaluation criteria of sustainable operations performance in the information services industry. A hybrid analytical method integrating the fuzzy Delphi method (FDM), Kano two-dimensional quality model, and theory of innovative problem solving (TRIZ) was proposed. The FDM was used to filter 26 criteria out of 36 from the consensus of 62 experts from related fields. A revised Kano quality model was then applied to examine key criteria that influence the sustainable operations of the information services industry, obtaining 22 “one-dimensional,” 3 “must-be,” and 1 “attractive” sustainable operations element(s). Furthermore, this study adopted TRIZ to conduct the fitting between engineering and service parameters. Six key service parameters (criteria) covering all three sustainable development dimensions were selected, with which a contradiction matrix of the service quality of the information services industry was constructed. Finally, corresponding to the innovative principles of a contradiction matrix, an innovative service solution was developed to serve as a reference for information services–related companies implementing innovative service in their sustainable business strategies.

The impact of balanced scorecard in estimating the performance of banks in Palestine

PurposeThis study aims to see the influence of a balanced scorecard (BSC) to determine the performance of banks in Palestine. Among the institutions that influence the economy of any country is the banking sector. Despite the influence of this sector on the economic policies and implementation in Palestine, there appears to be the difficulty of the appropriate approach to measuring its performance. Various techniques have failed to be efficient and effective. It creates an impulse to investigate the impact of a BSC in estimating the performance of banks in Palestine.Design/methodology/approachThis study adopted a descriptive design of the ex-post facto type with a sample of 126 senior bank staff randomly selected from fourteen Palestinian banks. In total, 3 hypotheses were raised and tested using Pearson's product-moment correlation analysis and multiple linear regression analysis at 0.05 level of significance.FindingsThe result showed that bank performance positively correlated with internal business process perspective (r = 0.633, p < 0.01), followed by customers’ perspective (r = 0.338, p < 0.01), financial perspective (r = 0.321, p < 0.01) and learning and growth perspective (r = 0.230, p < 0.01). While regression analysis showed that the most potent factor was internal business process perspective (Beta = 0.670, t = 10.320, p < 0.01), followed by learning and growth perspective (Beta = 0.185, t = 2.812, p < 0.01) and customers’ perspective (Beta = 0.150, t = 2.469, p < 0.05) and financial perspective (Beta = 0.100, t = 2.200, p < 0.05). This implies that a unit increase in internal business process perspective, learning and growth perspective and customer's perspective will increase bank performance by 67%, 18.5%, 15% and 10%, respectively.Practical implicationsAmong others, it was recommended that employees be exposed to the BSC model and its principles through continuous train as to ensure adequate application and implementation for enhanced bank performance. Administrators and stakeholders should ensure that the properties of each dimension of the BSC model are adequately worked on for easy fulfillment of the potentials in the model. It creates an avenue for a full-fledge organization with a workable customer, financial, internal business process, learning and growth perspective.Originality/valueThis is an initial study that used a BSC to determine the performance of banks in Palestine. Prior researchers overlook BSC dimensions composite and relative effect on the prediction of bank performance in Palestine.

The influence of the knowledge management processes on results in basic education schools

Purpose This study aims to identify the influence of knowledge management processes on the performance of basic education, including both private and confessional organizations. Design/methodology/approach This study is based on a positivist view of science and adopts a quantitative approach. A survey was conducted that received 242 answers, which were analyzed using structural equation modeling. Findings All the knowledge management processes were found to impact all the dimensions of organizational performance in the schools. The role knowledge creation exerts on people in the organization was made apparent, as was the way in which knowledge storage impacts three Balanced Scorecard dimensions, namely, people, internal processes and sustainability. Research limitations/implications This research is limited to private confessional basic education schools in Brazil that work at one or more levels of basic education. Practical implications This research is intended to help educational managers improve their knowledge management practices and achieve better performance within the educational environment. Originality/value The present study identifies two topics which are still under-investigated in the field of private confessional basic education, namely: the knowledge management processes and the Balanced Scorecard approach.

A novel hybrid evaluation framework for public organizations based on employees’ performance factors

Performance evaluation is a comprehensive process for comparing activities compared with predetermined organizational criteria. Based on the results of performance evaluation, organizations can embark on purposeful actions to improve their situation. Obviously, the success of organizations and the economic development of the country depend on the performance of human resources (HR). This paper proposes a novel hybrid evaluation framework for analyzing the performance of public sector organizations. The suggested setting allows for performance evaluation based on a comprehensive approach involving expert knowledge. For this purpose, the research integrates the Balanced Scorecard (BSC) approach and fuzzy multi-criteria decision-making (MCDM) methods. Initially, the employees’ performance factors (criteria) are identified from the literature based on the BSC dimensions. Then, the most relevant of them are finalized through the fuzzy Delphi method (FDM) questionnaires and experts’ opinions. In the second stage, the weights of criteria are determined by adopting the fuzzy best-worst method (FBWM). Moreover, two fuzzy MCDM techniques, namely VIKOR and Grey Relational Analysis (GRA), are used to examine the performance of the eight important public sector organizations of Iran. Finally, a Monte Carlo simulation-based (MCSB) approach and a scenario-based (SCB) approach are applied to compare the effectiveness of fuzzy VIKOR and fuzzy GRA. The results suggest that the critical employees’ performance factors include sharing knowledge with colleagues (0.136), optimal use of facilities (0.123) and participation in solving organizational issues (0.118). Additionally, based on the implemented sensitivity analysis approaches, fuzzy VIKOR generates more reliable results and also has higher robustness than fuzzy GRA.

Analysis of supply chain operations reference (SCOR) and balanced scorecard (BSC) in measuring supply chains efficiency using DEMATEL and DEA techniques

PurposeThe strategic management of the supply chain encompasses the development and integration of a supply chain strategy and the evaluation of the findings. An integrated approach is required for linking the supply chain strategy with the overall strategic management of the company for it to be successful. In this regard, this paper aims to examine and compare the relative efficiency of two models, namely, supply chain operations reference (SCOR) and the balanced scorecard (BSC) for measuring the supply chain performance.Design/methodology/approachA quantitative research design is used and 800 individuals were recruited from the industrial sector in the Eastern Province of Saudi Arabia. A three-tier model was used based on BSC, data envelopment analysis (DEA), decision-making trial and evaluation laboratory (DEMATEL).FindingsThe findings have indicated that DMUs 2, 4, 6, 7, 9, 11, 13 and 15 were efficient, while the other DMUs were non-efficient. These non-efficient units were not aware of the training and development and learning and growth. The concern presents comparatively poor performance of employees at this stage even this issue was based on system performance and indifference of managers, establishing complexities in the long-term system. The relationships were determined among four dimensions of BSC by identifying the supply chain metrics and applying the DEMATEL approach.Originality/valueThe current study provides empirical support for the DEA network model concerning its preference and improved performance measurement as compared to BSC model.

The Evaluation of Humanitarian Supply Chain Performance Based On Balanced Scorecard-DEMATEL Approach

Measuring the performance of the humanitarian supply chain (HSC) becomes a necessary nowadays regarding to the increasing wars around the world. This study aims to propose an integrated performance evaluation approach for the HSC in the context of war. The proposed framework includes two main stages. The first stage implicates determining the performance indicators by the literature review and classifies the indicators based on the Balanced Scorecard dimensions. The second stage involves prioritizing the Balanced Scorecard dimensions and performance indicators by DEMATEL. According to results of the study, the most important dimension in the performance measurement for the HSC in the context of war is the customer. Moreover, service quality has the highest impact in the HSC performance measurement. This study extends the current state of knowledge, which provides a novel combined method to measure the performance HSC in context of war disaster.

Belediyelerde Performans Ölçümü için D-ANP Temelli bir Kurumsal Performans Kartı Uygulaması

Günümüzde kamu kuruluşlarının çoğu performanslarını iyileştirmeye, insanlara daha iyi hizmet ve daha iyi yaşam kalitesi sunabilmek için hedeflerine ulaşmaya çalışırlar. Bu kuruluşların çoğu için belli vizyon, misyon ve hedeflerle stratejiler geliştirmek bir norm haline gelmiştir. Kuruluşlara strateji yönetimi ve performans ölçümünde rehberlik edecek çeşitli stratejik çerçeveler bulunmaktadır. Bu çerçevelerden biri olan Dengeli Puan Kartı (BSC) dört boyutu ile bu çalışmada kullanılmıştır. Çalışmada kapsamında bir ilimizdeki belediyenin performansını değerlendirmek için kurumsal karneleme boyutları ele alınarak hibrit çok kriterli karar verme yöntemi DEMATEL-ANP (D-ANP) kullanılmıştır. Burada DEMATEL yöntemi kriterler arası ilişkileri dikkate alarak kriter ağırlıklarını belirlemek için kullanılmış ve ANP yöntemiyle birleştirilerek her boyut ve kriter için etkili ağırlıklar hesaplanmıştır. Bu ağırlıklara göre de belediyenin performansı kurumsal karnelemenin dört boyutu açısından değerlendirilmiştir. Elde edilen sonuçlara göre performans değerlendirmesinde en önemli kriterin hizmet sonrası gelen şikâyetlerin azaltılması olduğu bulunmuş ve kurumsal karneleme boyutlarından iç süreçler boyutuna daha fazla önem verildiği görülmüştür.

Balanced scorecard-based analysis of customer expectations for cosmetology services: a hybrid decision modeling approach

The goal of this study is to analyze and characterize customer expectations in the cosmetics sector. Within this framework, first, the extant literature is reviewed, and 12 most prominent performance measurement criteria are identified. Then, these criteria are organized along the four different balanced scorecard dimensions. By employing an Interval Type-2 Fuzzy DEMATEL methodology, the weighted importance of these dimensions and criteria are identified. Additionally, with the Interval Type-2 Fuzzy TOPSIS approach, 13 leading cosmetic service providers in Ukraine are ranked based on their relative scores. The findings of the study indicate that consumer is the most significant dimension while learning and growth seem to have the least importance. Similarly, it is also concluded that all consumer-focused criteria (i.e. diversification of services, feedback on the product and services, and customer loyalty) have the highest priorities in the complete criterion set.

The Balanced Scorecard as a Tool Evaluating the Sustainable Performance of Chinese Emerging Family Farms—Evidence from Jilin Province in China

The purpose of this paper is to apply the Balanced Scorecard (BSC) concept to the sustainable performance evaluation of emerging family farms in Jilin, China. A sustainable performance evaluation system was constructed based on the BSC. A questionnaire survey was used with a sample of 156 emerging family farms involved in the production of planting (grain, horticultural crops) and breeding (animal products) enterprises in Jilin, China. The Analytic Hierarchy Process (AHP)-Fuzzy Comprehensive Evaluation method (FCE) was used for the sustainable performance evaluation by different BSC dimensions, farm types, and regions. This empirical study revealed that the BSC is applicable for the farm sustainable performance evaluation in the Chinese context. The key is selecting suitable indicators for the evaluation index system while considering the particularity of market, resources, management, and personnel. The sustainable performance of the investigated family farms is in the slightly above moderate level as a whole. Financial performance and market performance are above moderate, while internal business process performance is moderate, and learning and growth performance is below moderate. They are facing difficult challenges to upgrade in terms of marketing and financing channels, branding, and organic production. Industrial differences existed in the farms’ sustainable performance. Farms combining planting and breeding have better sustainability, which could be a signal for transformation of the traditional single planting or breeding modes in China. The internal business process performance of grain farms is significantly less, due possibly to long-term policy support and protection with less of an emphasis on ecological outcomes. Subtle regional differences in the overall sustainable performance of surveyed family farms suggest that farm performance depends more on management than on external environment.

Application of Balanced Scorecard model by the Algerian’s company

This study treats the Balanced Scorecard and his application as a model of steering by the Algerian company. It about doing an empirical evaluation to explain the relationship that exists between the different dimensions of Balanced Scorecard, and to understand the perception of the leaders of the Algerian company of the performance. The first section is about steering’s concept and the Balanced Scorecard model. The second section describes the type of search used, the presentation of variables of model and analysis of results obtained.