Balanced Scorecard Evaluation Research Articles

Can senior executive characteristics improve carbon emission performance? Evidence from China

In recent years, the backbone of China's market economy has involved controlling corporate carbon emissions and reducing environmental pollution. This study aimed to investigate the relationship between the characteristics of senior managers and the carbon emission performance of enterprises. The empirical study used panel data on high-emission industries operating in the China A-shares market from 2014 to 2017. The results showed that the natural age, education level, and professional background of senior managers in high-emission enterprises were negatively correlated with the carbon emission performance of enterprises. However, in the case of large enterprises, there is no strong relationship between the natural age of executives and carbon emission performance, while professional background and education level are negatively correlated with carbon emission performance. However, natural age is significantly related to carbon emission performance in small and medium-sized enterprises. In the regional classification of enterprises, the natural age and professional background of the core executives of high-emitting enterprises in the eastern region are negatively correlated with carbon emission performance, while the professional background of the core executives of high-emitting enterprises in the central and western regions is positively correlated with carbon emission performance. Moreover, the natural age and educational level of executives are negatively correlated with carbon emission performance. To measure the carbon emission performance of an enterprise, the study used the balanced scorecard evaluation system (CEP). Meanwhile, it innovatively classifies and sorts the sample companies based on their overall size and distribution area, and analyzes the carbon performance and executive characteristics from two perspectives. The study provides suggestions and countermeasures for companies in China, especially those in high-emission industries, to help reduce pollution.

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.

Managerial perception on the application of the balanced scorecard evaluation approach

This study aims to examine the managerial perception of the application of the balanced scorecard (BSC) evaluation approach. It considers the main four perspectives of the BSC evaluation approach including the financial, the customer, the internal processes, and the learning and growth perspective. This study is primarily descriptive in nature. The questionnaire was delivered to nine commercial bank managers, including three state-owned banks, three joint-venture banks, and three private banks. A total of 180 questionnaires were distributed to them, and 129 (71.67%) were returned and used. The results reveal that Nepalese bank managers have a perception of a better financial position. They use the financial perspective as an important aspect of the BSC evaluation approach when measuring bank performance. In terms of customer perspective, the results show that banks have better customer connections. It also suggests that Nepalese bank managers believe that using customer viewpoints is critical to the performance of their institutions. In practice, both the internal process and the learning and growth perspective appear to be fair. As a result, Nepalese commercial banks succeed in each of the four aspects of the BSC evaluation approach.

The Relationship between Balanced Scorecard Evaluation Approach and Organizational Performance of Commercial Banks of Nepal

The main underlying aim of this study is to examine the relationship between the four perspectives of the BSC evaluation approach and organizational performance. This is descriptive and analytical research. The questionnaire survey is used for collecting information. A total of 945 questionnaires were distributed among the managers of 27 commercial banks. A response rate of 56.40 percent was obtained from these banks including state-owned banks, private banks, and joint-venture banks. The empirical results show that the overall performance of the commercial banks is adequate and satisfactory in all four BSC perspectives. The results of correlation analysis have also revealed positive and significant relationships among all the four dimensions of BSC and organizational performance. Therefore, the application of the BSC evaluation approach is the most important for increasing the organizational performance of companies and businesses. Keywords: Approach, Balanced scorecard, Evaluation, Organizational performance, Perspective DOI: 10.7176/RJFA/11-18-01 Publication date: September 30 th 2020

Balanced Scorecard Evaluation of the Performance of Indian Public Sector Banks

This study used the balanced scorecard (BSC) concept developed by Kaplan and Norton (1992). The empirical study evaluated the performance of top three public sector banks in India namely, State Bank of India, Bank of Baroda, and Punjab National Bank using the balanced scorecard framework developed for these banks. Further, profitability of these banks during the period from 2006 - 2015 was measured in terms of return on assets (RoA) and return on equity (RoE). In addition, this paper also examined the relationship between profitability and variables in the BSC framework using correlation and multiple regressions. The results revealed variance in the performance of the three banks in balanced scorecard perspectives. The outcomes also disclosed statistically significant relationship of the variables - capital adequacy ratio, net non-performing assets ratio, number of ATMs, and number of skilled employees with RoA. The variables - capital adequacy ratio, net non-performing assets ratio, number of ATMs, number of skilled employees, and ratio of wage bills to total income disclosed statistically significant relationship with RoE. The results of regression analysis revealed the variable - net non-performing assets ratio had a significant direct linear relationship with RoA. On the other hand, the variable - capital adequacy ratio was found to have a direct relationship and net non-performing assets ratio had an inverse relationship with RoE.

Development of a balanced scorecard evaluation of primary energy resources of the region’s fuel and energy complex

The article is devoted to the actual problem of the region’s development – the development of a balanced scorecard evaluation of primary energy re-sources for sustainable development of the fuel and energy complex of the region. The article gives the rationale for the formation of new approaches for the assessment of primary energy resources in the region, namely the use of the Balanced Scorecard. An algorithm for the development of a balanced scorecard evaluation of primary energy resources in the region to determine the sustainability of the development of the fuel and energy complex of the region. The approach to the structure’s primary energy assessment maps of the region, reflecting the interdependence and interaction of different indicators to measure primary energy. It is proposed to determine the degree of stability of development of the fuel and energy complex of the region on economic, technological, energy, social, environmental parameters, using the methodology developed in the Ural branch ofRussianAcademyof Sciences. In general, the proposed approach to the evaluation of primary energy resources for sustainable development of the region’s fuel and energy complex, you can: measure the actual value of an economic, technological, energy, environmental and social parameters of sustainable development of the fuel and energy complex of the region.

Construction Of A Performance Assessment Model For Zakat Management Institutions

The objective of the research is to examine the performance evaluation using Balanced Scorecard model. The research is conducted due to a big gap existing between zakat (alms and religious ta x in Islam) with its potential earn of as much as 217 trillion rupiahs and the realization of the collected zakat fund that is only reached for three trillion. This indicates that the performance of zakat management organizations in collecting the zakat is still very low. On the other hand, the quantity and the quality of zakat management organizations have to be improved. This means the performance evaluation model as a tool to evaluate performance is needed. The model construct is making a performance evaluation model that can be implemented to zakat management organizations. The organizational performance with Balanced Scorecard evaluation model will be effective if it is supported by three aspects, namely: PI, BO and TQM. This research uses explanatory method and data analysis tool of SEM/PLS. Data collecting technique are questionnaires, interviews and documentation. The result of this research shows that PI, BO and TQM simultaneously and partially gives a significant effect on organizational performance.

The New Balanced Scorecard Evaluation System--With Midea Group Case

In the 21st century global economy and multicultural knowledge economy, business era, the traditional financial performance evaluation is not appropriate for today's enterprise management, and modern enterprise management has entered the era of strategic management. In 1996 years later, the big consulting companies introduce the balanced scorecard performance evaluation system, through years of practice, most enterprises in our country on the use of the balanced scorecard performance evaluation system, are still in the field of performance evaluation, but the ultimate goal is build a new performance management system to achieve strategic direction, in order ensure successful execution company strategy. Thus, the balanced scorecard is enhance their strategic execution of the most effective strategic management tool. Based on the review and strategic dimensions of the Balanced Scorecard four-dimensional theory, and emphasized the importance and significance of the strategic dimensions of the Balanced Scorecard. Five dimensions and nineteenth determining factors using AHP weights the Media group as an example of reasonable and effective verification of the five-dimensional Balanced Scorecard evaluation system constructed which tend be effective practical tools for enterprises achieve strategic management.

Evaluasi Program Implementasi Manajemen Mutu pada Politeknik Negeri Manado

The purpose of this study was to obtain information about evaluation of the implementation of a quality management program at Manado state Polytechnic. This study uses the Balanced Scorecard evaluation model that addresses four perspectives: customer perspective, learning and growth, internal business process perspective, a financial perspective. The analysis of a case study using qualitative and quantitative data. The process of data collection is through interviews, documentation, observations. The Results of the study are: (1) the customer’s perspective shows excellent status with indicators increasing satisfaction indicators of care, (2) perspective learning and growth perspective shows unfavorable status with indicators of empowerment and alignment of human resources, improving information system, (3) internal business process perspective shows the status indicator in not good with financial management system, research and community service, an increase in teaching and learning, (4) financial perspective with an indicator showing the status of both the optimization of the budget, and ability to raise founds. Performance Value Unit (NKU), which also serves as a status value indicates better performance leader although the need to make continuous improvement.

Enhancing Balance in Balanced Scorecard Evaluations

Enhancing Balance in Balanced Scorecard Evaluations

Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations

Abstract A dominant theme in critical accounting theory concerns the relation between human identities and accounting discourse and practices. Though this theme has strong antecedents in Marxist-inspired critique of ideology, research into this theme has employed diverse approaches; among them, genealogical studies (e.g., Miller and O’Leary, 1987 ), deconstructive studies (e.g., Shearer and Arrington, 1993 ), psychoanalytic studies ( Roberts, 1991 , Roberts, 2009 ) and critical-rational studies (e.g., Power and Laughlin, 1996 ). We offer a different approach grounded in social-cognitive concerns with how implicit attitudes about race influence evaluation of others. We report on the results of an empirical, lab-based study of balanced scorecard evaluations and bonus allocations where race is a treatment effect and where the well-established tenets of Implicit Association Testing (IAT) are used to reveal that there are, indeed, propensities to unwillingly let racial prejudice intervene into our accounting-based evaluations of others. That intervention influences identity in ways that are morally unacceptable, degrading to black workers, and loaded with potential for negative material consequences for workers (e.g., less compensation due to racially determined and irrational performance evaluations). The paper illustrates one area of research in which methodologies adapted from conventional empirical, statistical approaches can enhance the emancipatory potential of critical accounting research.

Reducing conflict in balanced scorecard evaluations

Recent studies [Ittner, C., & Larcker, D. (2003). Coming up short on nonfinancial performance measurement. Harvard Business Review(November) 88–95; Ittner, C., Larcker, D., & Randall, T. (2003b). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28, 715–741] provide evidence of companies’ tendency to overlook the validity of the causal links between driver and outcome measures of the balanced scorecard (BSC), and to ignore the underlying strategically-linked causal business models. It is posited that this propensity leads to conflict between top management and divisional managers because of the failure of the former to evaluate and consider strategy effectiveness in performance evaluation. The present study hypothesizes that individuals in the top-manager role do not take into account strategy effectiveness unless they are explicitly required to do so. In contrast, individuals in the store-manager role automatically consider the quality of strategy without being prompted to do so. A study using 63 evening MBA students provides support for the hypotheses. The results have implications for the study of evaluation biases in BSC as well as in other performance measurement systems, and for devising means to mitigate them.