Search results

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four balanced scorecard (BSC) perspectives in operations management (OM) contexts and (2) understand how performance drivers and outcome measures (and substantiated perspectives) are related.

We undertake a systematic literature review of the BSC literature in OM journals. From the final sample of 40 articles, performance drivers and outcome measures have been identified, and the relationships amongst them have been synthesised according to the system dynamics approach.

Findings show (1) the most relevant performance drivers and outcome measures within each BSC perspective, (2) their relationships, (3) how the perspectives are linked through the performance drivers and outcome measures and (4) how the different measures relate systemically. Accordingly, four causal loops amongst identified measures have been built, which – jointly considered – allowed for the creation of a dynamic strategy map for OM.

This study is the first one that provides a comprehensive and holistic view of how the different performance drivers and outcome measures within and between the four BSC perspectives in OM relate systemically, increasing the knowledge and understanding of scholars and practitioners.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

The purpose of this paper is to identify socio-economic/demographic characteristics and to evaluate the knowledge on different open distance learning (ODL) concepts of BSc undergraduates of The Open University of Sri Lanka (OUSL) at first registration.

The surveying technique was adapted with a piloted structured questionnaire consisting of two components. The structured component was used to evaluate personal, socio-economic and demographic data. The open ended component evaluated the student’s perception on ODL concepts. The questionnaire was randomly adapted to 456 (35 percent Colombo Regional Centre (CRC) registrants) prospective BSc undergraduates at first registration time at the CRC in 2014. Data collected from the structured component were frequency tabulated and cross-tabulated with the SPSS computer software. Responses of the open ended part were examined, categorized and the frequency percentages of each response category were calculated.

The structured component recognized that the majority of BSc undergraduates of the OUSL represent employed (53 percent), late adolescents (92 percent below age 27) who reside in rural or semi-urban areas (75 percent). They belong mostly to the lower middle class and 69 percent are from families which have a monthly family income below SLR30,000/(USD208). Answers of the open ended component on ODL concepts recognized that, prior knowledge on ODL concepts were developed by most BSc undergraduates. Approximately 50 percent of respondents perceived OUSL as an institute which facilitates working people by conducting part time-based or distance mode education with self-learning features. In total, 56.9 percent students perceived the role of an ODL teacher correctly as a facilitator or a guide. The educational process was perceived correctly as an ODL system by 52 percent, while the remainder also identified the system to be a more self-study and student centered flexible learning system. However, the role of a BSc student at OUSL was recognized as self-independent learners by only 36.7 percent and the majority had no clear perception of the role they have to play as an ODL student. Hence, more attention should be paid to make students recognize the role they have to play in an ODL system in order to succeed at OUSL.

Although research has been carried out periodically on the process of ODL education system at OUSL, on the graduate (output) and dropouts, etc., not many have focused on the nature of input such as characteristic features of first registrant and their prior knowledge on ODL. As the output invariably depends on the input and the process, this type of survey is timely and novel.

This paper investigates the performance assessment of liner shipping industry and presents a multi-dimensional evaluation framework to ensure both financial and non-financial monitoring. The traditional performance assessment approach is based on the financial indicators such as ratio analysis, but it is limited to the fiscal perspective. The meaning of performance has dramatically changed and non-financial (and intangible) assets increased their importance in recent years. Under these circumstances, the multi-attribute performance assessment methods play a critical role to combine many aspects of the business. Balanced Scorecard (BSC) is originally developed for the multi-attribute performance assessment and its philosophy on business process evaluation pioneered the importance of key performance indicators and the quality management issues including the internal customer. Service quality and the business performance assessment are some of the hot issues in the liner shipping industry and the long term competitiveness is a critical concern in the recent liner shipping business. The BSC method is utilized to ensure a cumulative analysis of the short/long and tangible/intangible indicators of performance and computes the weight of each criterion by using Fuzzy-AHP method in the liner shipping industry.

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

Logistics service performance measurement (PM) is a fundamental activity pertaining to the achievement of logistics goals and the improvement of services. The choice of logistics PM criteria depends on stakeholder goals and expectations, including logistics service providers, customers and government and regulatory institutions. PM is especially challenging in areas where high values are at stake, several actors are involved and uncertainty about cause-and-effect relations is high. This paper aims to examine the measurement of performance in offshore oil and gas logistics, which has unique characteristics such as a supply chain (SC) exposed to a harsh environment, the presence of several independent carriers and a highly specialised and costly set of vessels involved in long-distance transport legs.

The study is designed as a multiple case study of two Norwegian shipping companies and two international oil and gas companies. Data were collected from several parts of the offshore service SC in several Arctic oil and gas fields.

This paper sheds light on the performance of the SC and presents key performance indicators for logistics operations. It concludes that the measurement of SC performance must be context-specific and emphasis needs to be placed on the degree of uncertainty and inter-dependency related to the SC in question.

The study suggests a list of context-specific key performance indicators for offshore logistics with a special emphasis on the peculiarities of a harsh operational environment.

The purpose of this study is to identify the learner characteristics attributable to the likelihood and the duration of programme completion in the Bachelor of Science (BSc) and Bachelor of Technology Honours in Engineering (BTech) degree programmes of the Open University of Sri Lanka (OUSL).

Data were gathered from the re-registrants for the degree programmes in the academic year 2020/2021, using a questionnaire developed as a Google form. The sample consisted of 301 and 516 re-registrants from the BTech and BSc programmes respectively. Influential factors were identified using Kruskal Wallis test (for duration of completion), binary logistic regression (for likelihood of completion) and Chi-squared test (associations between presage and process factors).

Entry qualification, age and time management skills at entry had significant effects on duration of completion. Attendance at academic activities, organizing time for self-studies and the competency in English at enrolment had significant effects on the likelihood of completion. Prior open and distance learning (ODL) experience had no significant effect on any of the product factors considered.

Inaccessibility of dropouts and using only the responses from the first administration of the questionnaire are limitations. Active learners are more likely to respond, in the first administration and may bias the results.

Findings are useful for designing future studies to identify at-risk students and thereby enhance the programme completion and reduce prolonged time for completion.

Effective strategies to control the identified factors will uplift programme completion and reduce drop-out rates.

Decision making using inferential techniques makes the study distinct among studies undertaken on the same population. The study enriches the limited current research on factors affecting programme completion in ODL mode.

Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been extended from production stage to delivery at the final destination. Logistics security system has become indispensable element for global corporations involved in international trading and studies on logistics security keep going on. Most of the studies, however, are focused on discussion of system, cost and influence of logistics security and few of them have been specifically dealing with substantial effectiveness thereof. This study developed the models of supply chain security activities and their outcome by means of using Balanced Scorecard (BCS) which is a well known performance indicator to identify relationship between supply chain security activities and their accomplishment. In this study we have presented 8 supply chain frameworks, human resources management, information system management, facilities/freight management, security process, crisis management capability, relationship with partners, sharing of logistics information and logistics security accomplishment, with reference to standards of C-TPAT and AEO based on WCO framework, 10 supply chain security capabilities. This study further indicates that relationship with partners has more effect on logistics security accomplishment than sharing of logistic information. Just as relationship between corporations in chain of supply and sharing of information among them are important elements in management of supply chain, relationship with partners and sharing of logistic information will have positive effect on supply chain security accomplishment and raise its effectiveness.