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The role of the Balanced Scorecard for improvement of management systems in Japanese companies

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Dissertations / Theses on the topic 'Balanced scorecard'

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Kytka, Roman. "Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-165218.

Hékis, Hélio Roberto. "Balanced scorecard." Florianópolis, SC, 2004. http://repositorio.ufsc.br/xmlui/handle/123456789/87732.

Jirásková, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4595.

Zíma, Josef. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5277.

Málek, Roman. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15547.

Lemešani, Radko. "Aplikácia Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17385.

Šimčíková, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17465.

Caklová, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72733.

Vilimovská, Markéta. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113679.

Marounková, Alena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114295.

Langpaulová, Irena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125194.

Fixová, Markéta. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142213.

Kotková, Jana. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193242.

Kalců, Martina. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193580.

Barej, Lukáš. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205392.

Jaroměřská, Martina. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205606.

Jandová, Alena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262153.

Střítecká, Zuzana. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262193.

Mrkvová, Klára. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360154.

Dahllöf, Mikael, and Tobias Olsen. "Förädlingskedjestyrning medelst Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1011.

Ett dilemma med att tillämpa Supply Chain Management i realiteten är att sam- arbeten mellan vitt skilda företag inte av naturen uppstår utan problem. På grund av detta finns behov av någon form av verktyg som överbrygger denna problematik. Ett relativt nytt koncept är Balanced Scorecard, vilket syftar till att tillföra styrningen av enskilda företag andra dimensioner än endast den traditionella finansiella dimensionen. Syftet med denna uppsats är att åstadkomma ett förslag på balanced scorecard för förädlingskedjerelationen grossist-leverantör. Detta genom att undersöka förädlingskedjearbetet inom grossistleden hos företag i daglivarubranschen. Vi har valt att avgränsa oss ifråga om bransch till dagligvarubranschen. Vidare har vi också avgränsat oss till att endast behandla en del av nämnda bransch, det vill säga grossistledet. Slutligen har vi avgränsat oss till att inte undersöka lämpligheten av ett eventuellt användande av andra styrinstrument.Vi har genomfört denna undersökning genom att studera de tre största företagen i branschen, det vill säga ICA, KF och Dagab (Axfood). Detta har resulterat i ett förslag tog vi fram ett förslag på ett styrkort för en genomsnittlig, fiktiv, grossist – leverantörsrelation i daglig- varubranschen. Som utgångspunkt vid utformandet av styrkortet använde vi grundtankarna kring utformningen av förädlingskedjor samt vad dagligvaru- företagen ville uppnå med sina förädlingskedjor. Styrkortet är främst avsett för grossisternas strategiskt mest viktiga leverantörer.

Almlöf, Nijole, Tilde Jensen, and Dan Lindblom. "Balanced Scorecard för kollektivtrafik." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-11181.

Ďurdík, Martin. "Balanced scorecard v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3382.

Neuwirth, Pavel. "Implementace metody Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224344.

Pellizzari, Elena <1986&gt. "Balanced Scorecard e Sostenibilità." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1692.

Jelcic, Marina, and Camilla Nordahl. "Svårigheter med Balanced Scorecard : En undersökning av vilka svårigheter det finns med Balanced Scorecard." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28497.

Karlowitsch, Martin. "Leistungscontrolling mit der balanced scorecard." [S.l.] : [s.n.], 2000. http://deposit.ddb.de/cgi-bin/dokserv?idn=96456162X.

Hettefelt, Ulrika, and Charlotte Karlén. "Balanced Scorecard inom kommunal verksamhet." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1245.

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.

Purpose: The purpose of this thesis is to analyze how local governments have had the possibility to use Balanced Scorecard.

Limitations: We have only analyzed how local governments have had the opportunity to use Kaplan&Nortons original model about Balanced Scorecard.

Method: We have performed a case study, where we have carried out eight interviews with a total of ten respondents from four local governments and Svenska Kommunförbundet. We have also used internal documents, Internet and already written literature concerning Balanced Scorecard. We have also used local governments respective private companies characteristics.

Results: Local governments characteristics result in that the original model about Balanced Scorecard, can´t be used in local governments as it is performed by Kaplan&Norton. It´s still possible to use the basic idea of the model, but it has to be adapted to local governments conditions.

Andersson, Mikael, and Jens Eriksson. "Balanced Scorecard i projektbaserade organisationer." Thesis, Linköping University, Department of Management and Economics, 1999. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-500.

Bakgrund: Projekt är en organisationsform som blivit allt viktigare ochvanligare i företag de senaste åren. I den traditionella projektstyrningen finns brister. Dels fokuserar styrningen ofta enbart på tids- och konstnadsaspekten av projekt, dels upplevs projektorganisationer ofta ha en bristande eller obefintlig koppling till företagets strategi och affärsplan, vilket kan skapa osäkerhet kring mål och prioriteringar. Balanced Scorecard-modellen har utvecklats för att komma till rätta med denna typ av problem. Diskussionen om Balanced Scorecard har dock främst fokuserat på modellens användning och nyttain i mer statiska organisationsformer än projekt.Syfte: Vårt syfte med uppsatsen är att studera hur Balanced Scorecard kan användas för att stödja och styra projekt. Utifrån detta avser vi sedan att utveckla en modell för hur detta ska kunna ske. Genomförande: Studien har genomförts dels i form av en litteraturstudie och dels en empirisk studie av ett fallföretag. Litteraturen, i form av böcker och forskningsartiklar, har använts för att öka vår egen kunskap om området och för att bygga upp uppsatsens referensram. Fallföretaget arbetar i stor utsträckning i projektform och information därifrån har framförallt inhämtats genom intervjuer, bl a med projektledare och projektdeltagare, men även i form av dokumentation rörande företagets projektmetodik.Resultat: Vi drar slutsatsen att Balanced Scorecard är möjligt att använda för att stödja och styra projekt. Ett styrkort för projekt bör brytas ner från företagets existerande styrkort för att få en tydlig koppling mellan företagets strategi och det enskilda projektet. Vid en sådan nedbrytning bör hänsyn tas till faktorer som tidsåtgång, kostnad för framtagningen, integrering med övrig projektstyrning, enkelhet samt begreppsanvändning.

Johansson, Samuel, and Mattias Jönsson. "Kommunalanställdas förändringsbenägenhet beträffande Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 1999. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-510.

Bakgrund: Det förekommer ett allt starkare tryck på svenska kommuner att effektivisera sin verksamhet. Flera kommuner simulerar en marknadsliknande situation genom den sk kallade beställar-utförar modellen. Ett problem är att rapportera och följa upp verksamheternas helhet, då resultatet i budgetkopplade verksamheter inte definieras av lönsamhet. Balanserat Styrkort är en styrmodell som underlättar en verksamhets uppföljning av kvantitativa och kvalitativa aspekter. Modellen kräver dock att den förankras hos ledning och personal för att få avsedd effekt. En förutsättning för att den ska kunna framgångsrikt implementeras är att personalen uppvisar en förändrinjgsvilja beträffande konceptet.

Syfte: Vårt syfte med uppsatsen är att kartlägga kommunalanställdas förändringsbenägenhet beträffande implikationerna av balanserat styrkort. Utifrån detta avser vi dra slutsatser om problemen och möjligheterna, med avseende på de anställdas uppfattningar, med att implementera balanserat styrkort i kommunal verksmahet.

Genomförande: Studien har genomförts dels i form av litteraturstudie och dels en emirisk studie av två kommunala enheter. Litteraturen består av böcker och forskningsartiklar som behandlar balanserat styrkort, budgetkopplad verksamhet och förändringsteori. Den här litteraturen har använts för att öka vår egen kunskap och för att bygga upp uppsatsens referensram. Den empiriska studien omfattar intervjuer med fem respektive sex representanter ur den operativa personalen vid en beställarenhet och en utförarenhet inom Linköpings kommun.

Resultat: Vi finner att personalen vid såväl beställarenheten som vid utförarenheten i allmänhet uppvisar hög förändringsbenägenhet beträffande balanserat styrkort. De ställer sig övervägande positiva till implikationerna av styrkortet och till konceptet i sin helhet. Viss skepticism om respektive verksamhets förmåga att genomföra en implementering förekommer dock och detta kan eventuellt skapa motstånd.

Blomberg, Fredrik, and Robert Lundgren. "Strategiers påverkan på Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-849.

Att det är av stor vikt att kunna mäta och följa upp ett företags utveckling råder det ingen tvekan om. Det går i litteraturen att finna mängder av både finansiella och icke-finansiella nyckeltal och rekommendationer som ett företag kan använda sig av. Balanced Scorcard är ett verktyg som inte bara fokuserar på det finansiella utfallet i förtaget, utan även andra aspekter inom organisationen. Vad vi har funnit intressant i den litteratur som finns skriven kring Balanced Scorecard är att det inte finns någonting skrivet om, eller någon som har problematiserat kring användandet av verktyget utifrån olika strategiska utgångspunkter.

Johansson, Alexander, and Li Larsson. "A Standalone Sustainability Balanced Scorecard." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-11127.

Jesus, Maria Miguel Almeida de. "Balanced Scorecard nas PME’s portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20815.

Tondo, Paulo Cesar. "Balanced scorecard para empresas familiares." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2002. http://hdl.handle.net/10183/4263.

Vieira, Gil Alexandre Oliveira. "Suporte tecnológico ao "balanced scorecard"." Master's thesis, Universidade de Aveiro, 2005. http://hdl.handle.net/10773/15248.

Konečná, Martina. "Hodnocení výkonnosti využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223987.

Fleissigová, Kamila. "Balanced Scorecard v řízení podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224581.

Pochert, Birte. "Konzeption einer unscharfen balanced scorecard : Möglichkeiten der Fuzzyfizierung einer balanced scorecard zur Unterstützung des strategischen Managements /." Göttingen : Cuvillier, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014810192&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Eriksson, Mårten, and Henrik Svenonius. "Budget vs. Balanced Scorecard : en rollfördelningsanalys." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-893.

Bakgrund: I debatten har BSC då och då dykt upp som ett ersättningsinstrument till budgeten. Vad som inte alltid framgår är vilket eller vilka instrument som bär de roller som traditionellt bärs upp av budgeten.

Syfte: Syftet med uppsatsen är att beskriva och analysera vilka roller som BSC och budgeten har tagit i styrkortsanvändande företag. Avgränsningar: Vi har valt att avgränsa oss ifrån den bransch där budgeten som styrinstrument kanske fått mest kritik, nämligen bankbranschen.

Genomförande: Vi har gjort en förstudie utifrån vilken fyra företag har tagits fram. Dessa företag har sedan studerats på ett fallstudieliknande sätt, via intervjuer. Materialet har sammanställts och legat till grund för analysen.

Resultat: Vi anser att debatten om att BSC skulle kunna ersätta budgeten är överdriven, då de båda systemen i grunden är så olika. BSC är mera av ett prioriteringsinstrument medan budgeten bistår med de finansiella ramarna. Det viktiga blir istället att användande företag inser vilka roller som bäst spelas av resp. system, vilket vi också ger ett förslag på.

Milencovici, Branislavca, Deniz Solmaz, and Aysin Altun. "Balanced Scorecard inom proAros, Västerås stad." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-865.

Lindberg, Elin, and Schönfeldt Sara N. "The balanced scorecard at Skellefteå municipality." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-22176.

The concept of the balanced scorecard was introduced by Harvard professors Robert

S. Kaplan and David P. Norton in 1992 when organizations realized that it was no

longer sustainable to focus only on financial objectives in order to stay competitive.

The balanced scorecard was traditionally developed for use in for-profit organizations

but with its fundamental idea that the financial perspective does not always cover

what is most important, it has also been implemented in non-profit organizations

where profit maximization is not the main objective. Although the balanced scorecard

is presented to be an effective management system for survival in a more

challenging and competing environment it has also been strongly criticized by several

authors as well as organization that have unsuccessfully implemented it. Empirical

studies evaluating this relatively new management control system are still rather

limited, especially in non-profit organization which made us eager to look deeper into

the effects of using the balanced scorecard and we identified a research problem;

Is the balanced scorecard an effective management system that improves the

performance of a local public administration in Northern Sweden?

For this study we identified our alignment toward the positivistic scientific ideal. We

have further chosen a deductive approach as the already existing theory of the

balanced scorecard is the base of our research. We have used a qualitative research

strategy where our empirics are based upon eleven semi-structured interviews with

leaders in Skellefteå municipality where they have given their perception of the

balanced scorecard and its influence on the organization management. Our main

purpose has been to evaluate whether the usage of the balanced scorecard is

improving the performance of Skellefteå municipality. In the process of evaluating our

results it has been made evident that the management system is perceived as

performance increasing even though areas of improvements do exists. One example

of improvement could be to develop an IT-tool to facilitate the reporting of the

balanced scorecard as it is at present experienced as a very time consuming process

since it is manually completed. Skellefteå municipality has put a lot of time and effort

on the implementation of the balanced scorecard as well as on developing suitable

perspectives and objectives for the management system. Furthermore, the

municipality has emphasized the importance of communicating and follows up

processes to improve the quality of the system. This careful implementation and

utilization is something that has lead to a balanced scorecard that increases the

performance of Skellefteå municipality

Fahlvik, Svensson Malin, and Camilla Hammar. "Balanced Scorecard ur ett operativt perspektiv." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72851.

RODRIGUES, WELLINGTON. "PETROBRAS BALANCED SCORECARD: DOWNSTREAM PERFORMANCE INDICATORS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2006. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=9450@1.

Hjortheimer, Marcus, and Özcan Mustafi. "Balanced Scorecard : Faktorer som påverkar implementeringsprocessen." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-19874.

Novák, Jiří. "Balanced Scorecard v Chart Ferox, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4168.

Vysloužil, Radovan. "Teoretické a praktické aspekty Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-18562.

Týcová, Hana. "Balanced Scorecard pro VŠE v Praze." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85275.

Urban, Pavel. "Návrh informačního systému pro Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192442.

Oleinikova, Yekaterina. "Aplikace Balanced Scorecard ve výrobním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197244.

Nechanický, Jakub. "Aplikace Balanced Scorecard v bankovní instituci." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199706.

Vyhnálková, Hana. "Aplikace Balanced Scorecard ve výrobní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-204956.

Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation.

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In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under … continued below

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Kang, Gerui December 2008.

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  • University of North Texas Place of Publication: Denton, Texas

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In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation.

  • Balanced scorecards
  • financial and nonfinancial measures
  • linkage between balanced scorecards
  • performance evaluation

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  • Executives -- Rating of.
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Kang, Gerui. Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. , dissertation , December 2008; Denton, Texas . ( https://digital.library.unt.edu/ark:/67531/metadc9767/ : accessed April 25, 2024 ), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu ; .

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  5. The Balanced Scorecard

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COMMENTS

  1. PDF Developing Balanced Performance Metrics for Procurement by Using ...

    Developing balanced performance metrics for procurement by using a balanced scorecard Master's thesis 2021 118 pages, 17 figures, 8 tables and 3 appendices Examiners: Professor Katrina Lintukangas and Professor Jukka Hallikas Keywords: procurement, performance measurement, performance metric, balanced scorecard

  2. PDF Barriers to the Successful Implementation of the Balanced Scorecard

    The majority is private accommodation with 442,402 registered beds and almost 46% of the share. Campsites accounted for 213,646 beds (22% of total beds) and hotels 117,902 beds (12.2% of total beds). 55.3% of all hotels are represented by three-star facilities, followed by four-star (21.8%) and two-star hotels (20.0%).

  3. PDF A Study on The Impact of The Balanced Scorecard As a Performance

    2.10.2 Balanced Scorecard and Creating Corporate Identity 37 2.10.3 Balanced Scorecard and Compensation 38 2.10.4 Balanced Scorecard and Positive Psychology 38 2.10.5 Balanced Scorecard in Non-Profit Organisations 39 2.10.6 Balanced Scorecard and Motivation 40 2.11 Criticism of the Balanced Scorecard 41 2.11.1 Top-down approach 42

  4. PDF A Balanced Scorecard Framework for Measuring Sustainability Performance

    Master of Applied Science (Quality Systems Engineering) complies with the regulations of the University and meets the accepted standards with ... In the thesis, we propose a balanced scorecard framework for measuring sustainability performance of business organizations. We begin by studying, why the companies should

  5. Increasing Effectiveness Of The Zachman Framework Using The Balanced

    THE BALANCED SCORECARD A Thesis Submitted to the Faculty of Purdue University by Anagha Gokhale In Partial Fulfillment of the Requirements for the Degree of Master of Science August 2010 Purdue University West Lafayette, Indiana

  6. PDF Using the Balanced Scorecard to Overcome Barriers in Strategy

    Master Thesis No 2002:16 USING THE BALANCED SCORECARD TO OVERCOME BARRIERS IN STRATEGY IMPLEMENTATION A Case Study of the Balanced Scorecard implementation at Telemark County Tax Office ... Balanced Scorecard is a popular tool for implementation of strategy (Kaplan and Norton 1996a). As the founders of the concept, they promote the concept

  7. PDF The Balanced Scorecard during the early stages of a tech firm

    The Balanced Scorecard during the early stages of a tech firm - A multiple case study regarding performance management in Swedish tech startups Master's Thesis 30 credits Department of Business Studies Uppsala University Spring Semester of 2016 Date of Submission: 2016-05-27 Carlos Llorach

  8. PDF The Balanced Scorecard: Structure and Use in Canadian Companies

    This thesis develops a balanced scorecard model based on the attributes of Kaplan and Norton's Balanced Scorecard (1992, 1996, 2001). The model is then operationalized using a survey that is administered toCMAs (Certified Management Accountants) employed byfor profit, Canadian companies with greater than 51 employees. One

  9. PDF Common Measure Bias in the Balanced Scorecard

    This thesis is the result of a study towards the influence of common measure bias on performance evaluation using a balanced scorecard. The study is conducted to complete the master Business Administration at the University of Twente. An experiment with undergraduate students is conducted, to test whether common measure bias

  10. PDF FACTORS INFLUENCING THE USE OF BALANCED SCORECARD

    Balanced scorecards can be grouped into three types: Stakeholders scorecard, Key performance indicator scorecard and a strategy scorecard. It is argued that most of the BSC system in place is key performance indicator scorecards. However, the strategy scorecard is hardly ever used by most corporations.

  11. The role of the Balanced Scorecard for improvement of management

    This thesis considers the role of the Balanced Scorecard (BSC) in solving issues faced by management in Japanese companies. During the period when BSC was introduced to Japanese organizations, most recognized the need to change their strategies in order to overcome the recession and to challenge emerging new competitors, When an organization ...

  12. PDF Implementing Balanced Scorecard as an evaluation tool in Higher

    Balanced Scorecard proved to be an effective strategic measurement tool for evaluating institutions' performance in business, governmental, and educational sectors. This research utilizes the strengths of the BSC as a strategic management tool to implement and evaluate Higher Education Institutions' performance by

  13. PDF Measuring IT service performance- A balanced scorecard approach

    The balanced scorecard measurement platform was the combination of the original author's design and the company's suggestion. It was designed using ... the thesis aims to study the evaluation of service desk performance. Customers who are mentioned in the report would be B2B customers of company X. This report also

  14. PDF The Effectiveness of Balanced Scorecard As Performance Management Tool

    A THESIS SUBMITTED TO THE SCHOOL OF GRADUATE STUDIES OF St. ... FOR THE AWARD OF MASTER OF ARTS DEGREE IN BUSINESS ADMINISTRATION BY SELAMAWIT AMDEBERHAN ADVISOR: DR. TEMESGEN BELAYNEH JUNE 2016 ADDIS ABABA, ETHIOPIA . ACKNOWLEDGEMENTS ... Balanced Scorecard was first introduced in the early 1990's through the work of

  15. PDF The Practices and Challenges of Balanced Scorecard Design and

    THE PRACTICES AND CHALLENGES OF BALANCED SCORECARD DESIGN AND IMPLEMENTATION AT GAMBELLA UNIVERSITY A thesis Submitted to the School Graduate Studies of Jimma University Partial Fulfillment of the Award of the Degree of Masters of business Administration (MBA) BY: FIKRU TEBEJE Under the Guidance of PROFESER A. RAMAKRISHNAN AND

  16. (PDF) A Balanced Scorecard Framework for Measuring ...

    In the thesis, we propose a balanced scorecard framework for measuring sustainability performance of business organizations. We begin by studying, why the companies should invest in sustainability ...

  17. Dissertations / Theses: 'Balanced scorecard'

    This Master's thesis applies Balanced Scorecard in wholesale company BM MOTO s.r.o. which is focused on the purchase and sale of car accessories. This thesis is divided into theoretical and practical part. First part defines tools of strategic analysis, financial analysis INFA and Balanced Scorecard components.

  18. Balanced Scorecards: An Experimental Study of the Effects of Linking

    In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the ...

  19. PDF The Implementation of Balanced Scorecard in a Malaysian Government

    The thesis examines why and how a Malaysian telecommunication company TM, adopted balance scorecard (BSC). The focus lies in the new institutional ... Keywords: balanced scorecard, management accounting change, institutional perspectives, government-linked company, 6

  20. Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect

    2. Background and Hypotheses Development. The initial objective of the Balanced Scorecard was to present management with a concise summary of the key success factors of a business, and to facilitate the alignment of business operations with the overall strategy (Kaplan and Norton, Citation 1992, Citation 1996, Citation 2001).This new management tool had two main purposes: 'providing managers ...

  21. PDF The managerial views on the use of Balanced Scorecard in ...

    Master thesis Spring 2013 Kristianstad University Public Administration Master Programme 2013-08-01 The managerial views on the use of ... Keywords Balanced scorecard, performance measurement, providers, users, local government organizations, institutional theory .

  22. Redesigning the balanced scorecard model : an African perspective

    Thesis (PhD)--University of Pretoria, 2011. en: dc.description.abstract: The Kaplan and Norton's (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as their infrastructure, markets and customers ...

  23. PDF The Effect of Applying Balanced Scorecard on Earnings Quality among

    The business was represented by the Balanced Scorecard, which came to measure the performance of organizations from a holistic point of view (Mio et al., 2021). The development of the Balanced Scorecard (BSC) approach is perceived as a revolution against conventional dependence on managerial accounting. BSC is a set of both