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Business intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool for performance measurement and management control aimed at balancing financial and non-financial as well as short- and long-term measures. The sustainable balanced scorecard is a modification of the original balanced scorecard developed to expressly consider governance, social, environmental and ethical issues, and therefore to allow sustainability concepts to be included within the strategy and the management of the organization. However, although the sustainable balanced scorecard is one of the most suitable tools for integrating sustainability within management, there are few examples of how to develop and implement it which can be used as reference models. To help solve this problem, this paper proposes a methodology for the development of a sustainable balanced scorecard, considering different phases such as planification, analysis, design or computer tool implementation, and describes the findings of three case studies.

The research was conducted using the qualitative multiple-case study method. This made it possible to establish the methodological issues regarding the performance and reporting of this study. Therefore, the research method for the conceptualization and execution of the case studies was divided into seven phases: definition of research goals and questions; proposed theoretical model; identification of units of analysis; case selection; definition of research methods and resources; fieldwork; data collection, classification of information and triangulation; formulation of the enhanced theory, model or methodology; and verification of the rigour and quality of the study.

Paper shows a methodology organized in phases, activities and tasks that allow a sustainable balanced scorecard to be planned, designed, built, computerized and controlled in order to integrate sustainability within the management systems of organizations.

This study contributes to the currently emerging sustainable balanced scorecard literature and practice and, more generally, to research on sustainability measurement and management. The methodology for sustainable balanced scorecard development and implementation showed in this paper contributes to the management and information systems theory because it makes it possible to overcome the shortcomings identified to date: it considers all the sustainability dimensions; it describes all the project life-cycle activities; it encourages stakeholders' participation; and it has been proved to work in real situations.

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

The purpose of this paper is to present an environmental psychological case study regarding an office design change. The employees of the researched company had the chance to decide whether to stay in the classic open office set-up or to switch to a shared desk supplemented by a one-day-a-week home office possibility. The authors examined the development of participants’ territorial behaviour and place attachment.

The given organizational situation is a quasi-experimental design; the variables were examined via questionnaire in a longitudinal model. Quantitative measurement was supplemented with focus group discussions.

The degree of personalization (a type of territorial behaviour) decreased significantly not only among those who lost their permanent workstations – as we expected – but also in the entire population. Workplace attachment stagnated for the entire population, but workstation attachment showed a significant decrease among those who switched to the shared desk.

The limitations and the advantages are also followed by the nature of a case study: high ecological validity with relatively low sample size.

Redesigning an office is never just an economic or interior design issue, but a psychological one. This paper provides practical environmental psychological insights into implementing office designs without permanent individual workstations.

This paper presents the environmental psychological background of shared desk design implementation. The authors point out the significance of repressing personalization behaviour and as per the authors’ knowledge, they are the first to introduce the concept of workstation attachment.

The purpose of this study is to develop a model describing different factors that affect quality and efficiency in transitional care.

A meta-synthesis focusing on the transitions between wards was conducted within a research project. The results from eight studies within that research project have been combined and analysed from a holistic view.

The findings are a model with a description of seven different categories consisting of the identified factors affecting quality and efficiency in transitional care. Those categories are (1) learning organisation, (2) standardising and structuring, (3) applying a holistic view, (4) understanding organisational culture in a health care context, (5) management and leadership, (6) for whom value is created and (7) working together. The results from the study have been verified in previous research.

The result of the completed meta-synthesis is based on studies conducted at two medium-sized hospitals in Sweden. The developed model can be used in a similar context to improve quality and efficiency in patient transfers by management and employees working based on the various factors.

This model describes factors (success factors, prerequisites, conditions and lack thereof) affecting the ability to achieve quality and efficiency in transitional care that can be used in future research as well as for practical improvements.

Health care integration is crucial in improving service equality and patient outcomes. However, measuring integration between the health and social care sectors remains challenging. This article aims to review existing systematic models to identify alternative health and social care integration measurement tools. The review focuses on models that involve systematic planning and long-term cooperation across different organizational sectors.

The study examines various dimensions and elements of integration, including process, outcome and structural measures. It compares different tools used to measure social and health care integration, such as the Rainbow model, Balanced Scorecard (BSC) Scorecard, PRISMA, SCIROCCO, integRATE, health-data simulation (HSIM) and the model developed by Åhgren and Axelsson. The analysis includes both empirical studies and theoretical frameworks.

The findings highlight the importance of standardized measurement methods to assess the impact of integration initiatives on patient outcomes, healthcare costs and the quality of care.

The review contributes to the ongoing discourse on social and health care integration, particularly in the Nordic context. The results can inform social and healthcare providers, policymakers and researchers in evaluating and improving integration initiatives.

The sustainability of the construction industry is associated with the productivity, profitability and competitiveness of the firms, which are significantly affected by inefficient site supervision and labour management approaches. This study aims to use a case study with mixed methods to evaluate the site supervisory characteristics in labour management, labour performance assessment and labour productivity measurement towards developing meaningful guidelines in polishing construction supervision attributes.

Well-developed modern apprenticeship elements were applied to 62 construction supervisors who were selected using the snowball sampling method, and their relevant competency characteristics were assessed using a comprehensively developed grading mechanism connected with useful training manuals/tools. Academic reviews, experts’ consultations and other meticulous mixed approaches were applied at different stages of the research plan’s sequential layout.

The mean performance scores of supervisors indicate proficient-level grades in the competency characteristics related to applying efficient labour management procedures and developing-level grades in designing productivity measurement tools, performing assessments on efficiency and productivity and proposing enhancement practices on efficiency and productivity for site operations. The findings point to a modern generalised guideline that establishes the ranges of supervisory attributes within the scope of the study. The validity, reliability, adaptability and generalisability of the findings were assured by using pertinent statistical tests and professional assessments.

Though the study’s conclusions/findings are primarily applicable to the construction environment of a developing country comparable to the Sri Lankan context, they will considerably impact current/future industrial practices in various other countries and emerging industries.

The research has produced a conceptualised modern tool that guides determining the capacity levels of supervisory attributes for carrying out labour management, labour performance assessment and labour productivity measurement aspects in construction. The research has opened a pump that inflows new values of highly workable supervision features for strengthening the site management structures and filling the industry’s knowledge vacuum in the methodical execution of apprenticeships.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application.

The authors conducted a systematic literature review of an initial sample of 1,415 papers.

The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure.

The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

Productivity increase is correlated with profitability, sustainability and competitiveness of the construction firms. Recent studies reveal that the primary causes of productivity decline are poor usage of scientific and technological advances, ineffective supervision strategies and poor apprenticeship facilities/opportunities. Accordingly, the purpose of this study was to evaluate how well construction supervisors can utilise fundamental science and technological concepts/ideas to increase the efficiency and productivity of construction activities.

A new strategic layout was designed with the use of potential training guide tools. Based on the designed layout, a new supervisory training programme was developed, and 62 construction supervisors were selected, trained and evaluated in line with six parts of competencies and the relevant learning domains. An assessment guide with different levels of descriptions and criteria was developed through literature analysis and expert interviews. The research tools were verified using comprehensive approaches.

The overall mean values of supervisors’ performance scores indicate proficient-level grades in the competency characteristics related to taking measurements, generating drawings/designs using manual techniques and computer-aided tools, involving Bill of Quantities (BOQ) preparations and preparing training plans/materials for improving the competencies of labourers on estimation, measurements and understanding drawings. Their proficiency was notably lower in the use of information and communication technology application tools in construction tasks compared to others. The findings point to a modern generalised guideline that establishes the ranges of supervisory attributes associated with science and technology-related applications.

The study outcomes produce conceptualised projections to restructure and revalue the job functions of various working categories by adding new definitions within the specified scope. This may result in constructive benefits to upgrading the current functions associated with urbanisation, sustainability and society. The implementation of the study’s findings/conclusions will have a significant impact on present and future practices in other developing nations and developing industries, even if they are directly applicable to the Sri Lankan construction industry.

Up to certain limits/stages, the study fills not only the knowledge gap in the field of creating protocols and application techniques connected to lifelong learning and skill enhancement/upgrading but also the existing gaps in work attributes and roles of construction supervisors associated with the utilisation of fundamental science and technological concepts/ideas towards reinforcing sustainable and productive site operations.

This study aims to utilise Six Sigma in an Irish-based red meat processor to reduce process variability and improve yields.

This is a case study within an Irish meat processor where the structured Define, Measure, Analyse, Improve and Control (DMAIC) methodology was utilised along with statistical analysis to highlight areas of the meat boning process to improve.

The project led to using Six Sigma to identify and measure areas of process variation. This resulted in eliminating over-trimming of meat cuts, improving process capabilities, increasing revenue and reducing meat wastage. In addition, key performance indicators and control charts, meat-cutting templates and smart cutting lasers were implemented.

The study is one of Irish meat processors' first Six Sigma applications. The wider food and meat processing industries can leverage the learnings to understand, measure and minimise variation to enhance revenue.

Organisations can use this study to understand the benefits of adopting Six Sigma, particularly in the food industry and how measuring process variation can affect quality.

This is the first practical case study on Six sigma deployment in an Irish meat processor, and the study can be used to benchmark how Six Sigma tools can aid in understanding variation, thus benefiting key performance metrics.