Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector
Author
Abstract
Suggested Citation
DOI: https://doi.org/10.35609/afr.2024.8.4(3)
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Bernard Morard & Alexandru Stancu & Christophe Jeannette, 2013. "Time Evolution Analysis And Forecast Of Key Performance Indicators In A Balanced Scorecard," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(2), pages 9-27.
- Mary A. Malina & Hanne S. O. Nørreklit & Frank H. Selto, 2007. "Relations among Measures, Climate of Control, and Performance Measurement Models," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 935-982, September.
- Yael Perlman, 2013. "Causal Relationships in the Balanced Scorecard: A Path Analysis Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 4(1), pages 70-79, February.
- Mooraj, Stella & Oyon, Daniel & Hostettler, Didier, 1999. "The balanced scorecard: a necessary good or an unnecessary evil?," European Management Journal, Elsevier, vol. 17(5), pages 481-491, October.
- Touchton,Michael Ryan & Wampler,Brian & Peixoto,Tiago Carneiro, 2019. "Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil," Policy Research Working Paper Series 8797, The World Bank.
- Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
- Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
- Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.
- Carlos Suárez-Gargallo & Patrocinio Zaragoza-Sáez, 2021. "How the Balanced Scorecard Is Implemented in the Spanish Footwear Industry," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
- Ralph Kober & Deryl Northcott, 2021. "Testing cause‐and‐effect relationships within a balanced scorecard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1815-1849, April.
- Abdulhamid Rahuma & Sami Fethi, 2022. "A new approach to evaluate environmental strategy: Empirical evidence from international petroleum companies using the balanced scorecard model," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3152-3165, November.
- Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
- Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
- Mayka, Lindsay & Abbott, Jared, 2023. "Varieties of participatory institutions and interest intermediation," World Development, Elsevier, vol. 171(C).
- Denis Royer & Martin Meints, 2009. "Enterprise Identity Management – Towards a Decision Support Framework Based on the Balanced Scorecard Approach," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 1(3), pages 245-253, June.
- Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
- H A Akkermans & K E van Oorschot, 2005. "Relevance assumed: a case study of balanced scorecard development using system dynamics," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 56(8), pages 931-941, August.
- Tawse, Alex & Tabesh, Pooya, 2023. "Thirty years with the balanced scorecard: What we have learned," Business Horizons, Elsevier, vol. 66(1), pages 123-132.
- Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
- Rui Silva & Cidália Oliveira, 2020. "The Influence of Innovation in Tangible and Intangible Resource Allocation: A Qualitative Multi Case Study," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
- Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
- Chrisovalantis Malesios & Prasanta K. Dey & Fuad Ben Abdelaziz, 2020. "Supply chain sustainability performance measurement of small and medium sized enterprises using structural equation modeling," Annals of Operations Research, Springer, vol. 294(1), pages 623-653, November.
- Namık Kemal Erdoğan & Ahmet Onay & Çağlar Karamaşa, 2019. "Measuring the Performance of Retailer Firms Listed in BIST under the Balanced Scorecard Perspective by Using Interval Valued Pythagorean Fuzzy AHP Based Pythagorean Fuzzy TODIM Methodology," Alphanumeric Journal, Bahadir Fatih Yildirim, vol. 7(2), pages 333-350, December.
- Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.
- Fethi, Sami & Rahuma, Abdulhamid, 2020. "The impact of eco-innovation on CO2 emission reductions: Evidence from selected petroleum companies," Structural Change and Economic Dynamics, Elsevier, vol. 53(C), pages 108-115.
More about this item
Keywords
Balanced Scorecard; Path Analysis; Public Sector; Taxation; Performance Indicators.;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation, Validation, and Selection
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-05-06 (Accounting and Auditing)
- NEP-SEA-2024-05-06 (South East Asia)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr232. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.