Journal ArticleDOI
The Balanced Scorecard
TLDR
The Balanced Scorecard as mentioned in this paper is a teoría de vanguardia used to motivate empresariales to achieve their personal goals, such as alcanzar metas fijadas a largo plazo.Abstract:
Los autores Robert S. Kaplan y David P. Norton, proponen a los directivos empresariales de cualquier tipo de organización, la utilización de esta teoría de vanguardia, ya comprobada a nivel mundial, que denominan “The Balanced Scorecard” para lograr que la organización en cuestión pueda motivar a su personal y alcanzar los objetivos de la misión empresarial, no siendo solamente un sistema de medición que canaliza aspectos sinergéticos, habilidades gerenciales y conocimiento puntual dirigido a alcanzar las metas fijadas a largo plazo.read more
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Organizational Citizenship Behaviors: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research
TL;DR: The rapid growth of research on organizational citizenship behaviors (OCBs) has resulted in some conceptual confusion about the nature of the construct, and made it difficult for all but the most avid readers to keep up with developments in this domain this paper.
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Shareholder value, stakeholder management, and social issues: what's the bottom line?
Amy J. Hillman,Gerald D. Keim +1 more
TL;DR: In this article, the authors test the relationship between shareholders' value, stakeholder management, and social issue participation and find that, while the latter is positively associated with shareholders' wealth, the former is negatively associated with their value.
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Value Maximisation, Stakeholder Theory, and the Corporate Objective Function
TL;DR: Enlightened value maximisation as mentioned in this paper is a generalization of stakeholder theory that aims to make decisions according to the interests of all stakeholders in a firm (including not only financial claimants, but also employees, customers, communities, governmental officials and under some interpretations the environment, terrorists and blackmailers).
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Performance management: a framework for management control systems research
TL;DR: A framework for analysing the operation of management control systems structured around five central issues, which relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops is proposed.
Journal ArticleDOI
Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
TL;DR: In this paper, the authors examine three questions on the value relevance of customer satisfaction measures: (1) are customer satisfaction metrics leading indicators of accounting performance? (2) Is the economic value of customer's satisfaction (fully) reflected in contemporaneous accounting book values? (3) Does the release of customer-satisfaction measures provide new or incremental information to the stock market?