Journal ArticleDOI
Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance
Zahirul Hoque,Wendy James +1 more
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In this paper, the authors examined the relationship between organization size, product life cycle stage, market position, and balanced scorecard (BSC) usage and organizational performance and found that larger firms make more use of a BSC.Abstract:
This paper examines the relationship between organization size, product life‐cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and nonfinancial measures, the BSC appraises four dimensions of performance: customers, financial (or shareholders), learning and growth, and internal aspects. Based on a survey of 66 Australian manufacturing companies, the paper suggests that larger firms make more use of a BSC. In addition, firms that have a higher proportion of new products have a greater tendency to make use of measures related to new products. A firm's market position has not been found to be associated significantly with greater BSC usage. The paper also suggests that greater BSC usage is associated with improved performance, but this relationship does not depend significantly on organization size, product life cycle, or market position.read more
Citations
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The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Management control systems and strategy: A resource-based perspective
TL;DR: The results suggest that an interactive use ofPMS fosters the four capabilities by focusing organizational attention on strategic priorities and stimulating dialogue, and some evidence suggests the influence of dynamic tension resulting from the balanced use of PMS in a diagnostic and interactive fashion on capabilities and performance.
Journal ArticleDOI
Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study
TL;DR: In this article, the authors identify a key dimension of SPMS, integrative information, as being instrumental in assisting managers deliver positive strategic outcomes, and develop a model that predicts that integrative SPMS will enhance the strategic competitiveness of organizations.
Journal ArticleDOI
Performance implications of strategic performance measurement in financial services firms
TL;DR: The authors examined the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers, and found that greater measurement emphasis and diversity than predicted by the benchmark model is associated with higher satisfaction and stock market performance.
Journal ArticleDOI
An investigation of the effect of Balanced Scorecard implementation on financial performance
Stan Davis,Thomas L. Albright +1 more
TL;DR: In this paper, the authors investigate whether bank branches implementing the Balanced Scorecard (BSC) outperform bank branches within the same banking organization on key financial measures and find evidence of superior financial performance for branches implementing BSC when compared to non-BSC implementing branches.
References
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Book
Using multivariate statistics
TL;DR: In this Section: 1. Multivariate Statistics: Why? and 2. A Guide to Statistical Techniques: Using the Book Research Questions and Associated Techniques.
Journal ArticleDOI
Coefficient alpha and the internal structure of tests.
TL;DR: In this paper, a general formula (α) of which a special case is the Kuder-Richardson coefficient of equivalence is shown to be the mean of all split-half coefficients resulting from different splittings of a test, therefore an estimate of the correlation between two random samples of items from a universe of items like those in the test.
Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Book
The balanced scorecard : measures that drive performance
Robert S. Kaplan,David P. Norton +1 more
TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.