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The purpose of this paper is to contrast the speech genres in the original and the published versions of an article written by academic researchers and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was rewritten by a professional editor in the USA before it was published.

The paper analyses the “persuasive” speech genre of the original version and the “authoritative” speech genre of the published version.

Although it was initially thought that the differences between the two versions were due to differences in the forms communication used by academics and practitioners, as the analysis progressed it became clear that the differences the authors were observing could be traced to more profound differences in philosophical assumptions about the “way of understanding and constructing a world”.

The choice of language and argumentation should be given careful attention when the authors craft the accounting frameworks and research papers, and especially when the authors seek to communicate the findings of the research to practitioners. However, the authors have focused on just one instance in which a text written by academics was re-written for publication in a practitioner journal.

The paper contrasts the rationalism of the persuasive speech genre and the pragmatism of the authoritative speech genre. It cautions academic researchers against uncritically adopting specific speech genres, whether they are academic or practitioner speech genres, without carefully reflecting on their relevance and implications for understanding the nature of the phenomenon being discussed.

The purpose of this paper is to develop a conceptual framework that examines information technology (IT) governance effectiveness, its determinants, and its impacts on private organizations.

The research draws on extant literature in IT governance, strategic information systems planning, strategic alignment maturity, information systems security, business and IT alignment, International Organization for Standardization in information systems, and organizational performance to identify determining factors for IT governance effectiveness, IT governance effectiveness factors, and organizational performance.

The results of review suggest 14 propositions and five factors grouped into determinants including organizational demographics, information intensity, organizational culture, external environment characteristics, and IT function characteristics. Linking organizational practices with strategy, the proposed framework adopts the Balanced Scorecard four perspectives approach for monitoring organizational performance as the impact of IT governance effectiveness. IT governance dimensions in the research comprise structure, process, and relational mechanisms.

IT governance is a part of corporate governance to help organizations manage risks and protect themselves from technology‐related losses. The framework provides a starting point for researchers and practitioners to further examine IT governance practices. For researchers, the framework clarifies the determining factors of IT governance, dimensions of IT governance, and impacts through proposed relationships. For practitioners, the framework can be used to gain insight into the contributing factors of IT governance effectiveness.

The purpose of the paper is to assess success factors associated with e‐procurement auctions. The impacts of e‐procurement auction success factors on the four indicators of the balanced scorecard are investigated.

A survey approach is used to measure the constructs in the proposed model. Respondents were selected from three sectors: private, public, and government organizations using judgment sampling. Data are collected from at least two respondents from purchasing personnel in the e‐procurement user firms. At least one of the respondents is in a managerial position. The sample size is 186, representing 20.4 percent from private enterprises, 33.3 percent from public enterprises, and 46.3 percent from government agencies.

The survey results show that organizational learning of e‐procurement is influenced by service capability, good governance intention, management support policy, and organizational readiness factors. Service capability and organization learning of e‐procurement influence e‐procurement process improvement. Employee satisfaction can be determined by management support policy and e‐procurement process improvement. Employee satisfaction has the strongest positive impact on financial cost improvement. Management support policy has a negative impact on financial performance improvement. Trust in e‐procurement online intermediaries has no impact on the four measures of the balanced scorecard.

The study contributes to the literature by using the four balanced scorecard indicators to measure the success of e‐procurement to assist organizations to assess performance in terms of organizational learning, internal process improvement, employee satisfaction, and the financial benefit of e‐procurement.

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

The framework was grounded in the relevant literature and the CSRD requirements.

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

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.

The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.

The empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.

The study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.

The paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.

The purpose of this paper is to develop a framework to manage the strategy to counter disruptive innovation by identifying stronger attributes and key strategic areas for improvements in an engineering services context with less freedom to orchestrate product innovation. The authors also validate the combined use of multi-grade fuzzy, Importance-Performance Analysis (IPA) and gap analysis in developing the strategy to mitigate turbulence.

The paper presents a framework using a combination of Dynamic Capabilities and Organizational Agility to develop the strategy. The study uses data gathered from a 60-member engineering project team working on an Aircraft Engine Controller design to identify 50 attributes and the related importance and performance ratings. The research study is designed using a three-tier approach. First, multi-grade fuzzy is utilized to measure the overall firm response agility index. In the second step, the IPA is used to analyze the strength and weaknesses of the firm and to identify the attributes where the firm needs to focus. In the past step, gap analysis is used to prioritize the identified attributes. The findings are validated by panel discussions with a different group of experts from the project team and action points were arrived at.

This research work finds that the firms’ response agility index of 6.97 is comparable to that of the Original Equipment Manufacturers (OEMs) from previous literature, but still needs a better agility score to effectively counter turbulence from disruptive innovations. It also identifies seven key areas for improvement and their relative priority to effectively improve the response agility by utilizing the least number of resources, the reasons for the gap and the mitigation strategy to close the gap. The findings highlight a few key differences between an engineering services firm in comparison to OEMs and Software Services firms.

The findings help the practitioners with a comparative agility score of an engineering services firm, and an effective way of measuring agility, identify key focus areas and prioritize the actions using a simple set of data that could be collected regularly to keep track of the improvements. The provided strategic framework to improve the agility score can be used for continuous improvement.

This paper contributes to the existing literature by developing a framework for outsourcing services companies to cope with the turbulence by using dynamic capabilities and organizational agility. It also adds to the literature by extending the validity of IPA and gap analysis in making strategic decisions in an industrial set-up.

The purpose of this research is to identify how the management of university institutes can be improved through adoption of an integrated performance measurement system based on the Balanced Scorecard.

Through building on literature studies and management best practice, formulation of the performance measurement system was explored. The Balanced Scorecard solution was then designed and implemented at a university institute. Benefits and outcomes are discussed through reflective analysis of the case study investigation.

The study identified how the development of scorecard reports that include economic and non‐economic measures can improve the operational management of a university institute through providing tangible benefits to stakeholders.

The scorecard was investigated at an industry‐supported university institute and so features of the scorecard design and implementation may be less relevant to other types of organisations.

This research paper provides details on how the scorecard has been modified to provide an accessible and durable measurement system. The paper includes specific guidance for practitioners who are considering implementing the scorecard.

The role of intellectual capital and soft measures as systemic determinants of performance is discussed and this is viewed in terms of university‐industry collaborations.

A comprehensive literature review underpins a two‐year research project involving strategy mapping, design and implementation of the Balanced Scorecard. Advice on modification of the scorecard and provision of representative data and information from reports serve to further the scorecard research agenda.

The purpose of this paper is to create a model called “Balanced score for the balanced score card” and to provide an objective benchmarking indicator for evaluating the achievement of the strategic goals of the company.

The paper uses the concepts of “Balanced scorecard” proposed by Robert. S. Kaplan and David P. Norton. This paper also adopts the model given by Brown P.A. and Gibson D.F. and the extension to the model provided by P.V. Raghavan and M. Punniyamoorthy. Preference theory is used to calculate the relative weightage for each factor, using the process of pair wise comparison. The balanced score for balanced scorecard provides a single value by taking into account all the essential objective and subjective factors – be it financial or non‐financial. It also provides a suitable weightages for those parameters. The target performance and the actual performance are compared and the analysis is made.

Information from a leading organization was obtained and the balanced score for a balance scorecard was calculated for that organization. The variations were analyzed through this model. The depth and objectivity in the analysis is highlighted.

This provides a single bench marking measure to evaluate how far the firm had been successful in achieving the strategies. The paper has adopted the preference theory which limits the weightage to be accorded to the factors concerned. However, further refinement can be provided by the usage of analytic hierarchy process for arriving suitable weightages.

The organization can calculate the balanced score by themselves, by assigning appropriate importance to the activities – as they deem fit. It is a tailor made benchmarking information system created by the firm for itself.

This is of value to the top management to identify the important activities and setting suitable target measures to be achieved in those activities. The variations are arrived by comparing the targeted performance with the actual. This will help the firm to take suitable actions under those parameters where there are significant deviations.

The purpose of this paper is to report on the results of an explorative empirical study among German non‐profit organisations with respect to the implementation of the balanced scorecard (implementation levels, perspectives, major challenges and obstacles, missing and used performance measures and enabling factors).

Empirical data are generated and the findings are interpreted based on a descriptive approach. The interpretation is linked to normative expectations regarding the design and use of the balanced scorecard in non‐profit organisations.

Most of the non‐profit organisations which have been analysed in this paper are in an early phase of balanced scorecard implementation. The balanced scorecard is often used as a measurement tool and not as a management system. In most cases, participating organisations have an unexpected viewpoint with regard to their attitude towards the balanced scorecard, as they did not sufficiently adapt it to the distinct requirements of non‐profit operations.

The findings are based on a sample of 20 non‐profit organisations in the field of social services. Thus, the results cannot be generalised, and qualitative interviews as well as a longitude study could be helpful in gaining additional insight.

The paper reports on firsthand empirical findings in an area which has not been extensively researched. Relevant non‐profit literature has so far been dominated by how‐to‐do approaches and normative concepts.