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The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

This paper investigates the effectiveness of the Ambidextrous Scorecard (ASC) in facilitating the integration of organizational ambidexterity in four-star Puebla City hotels for managing exploitation and exploration activities. It proposes an integrated approach to ambidexterity and introduces the ASC as a tool explicitly targeting hotels’ challenges and opportunities.

The study analyzes survey data from 41 hotels (85.42% response rate). Our methodology involves a literature review, the Delphi technique for questionnaire validation, and data collection through Google Forms. Statistical tests confirm the reliability and validity of the approach for assessing the effective integration of exploitation and exploration activities.

The paper highlights how the ASC promotes an integrated approach to managing both activities. By incorporating exploitation activities (cost reduction, strategic alliances), and facilitating exploration activities (process innovation, new market attraction), the ASC empowers hotels to streamline operations, develop novel offerings, and achieve enhanced operational efficiency and innovation.

We acknowledge limitations due to its specific focus on the hotel industry in Puebla City, suggesting that the results may not be universally applicable. We recommended that further investigation be conducted into the application of the Ambidextrous Scorecard (ASC) across different sectors and regions to enhance understanding of organizational ambidexterity. Exploring the impact of integrating exploitation and exploration activities across corporate areas could offer valuable insights for implementing the ASC in diverse business settings.

The paper indicates that hotels can achieve ambidexterity by integrating exploitation and exploration activities using the Balanced Scorecard. This approach enhances competitiveness, allowing hotels to anticipate and respond to market trends quickly. It highlights the significance of considering ambidexterity across all organizational areas to ensure sustained adaptability and performance in dynamic environments.

This paper introduces the concept of integrated ambidexterity and the ASC as a novel tool for managing the balance between innovation and efficiency. The ASC transcends the hotel industry, potentially benefiting various service sectors by facilitating a more integrated approach to organizational performance.

Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research.

The Web of Science database was used to extract research papers from the 2003 to 2023 period with “Balanced Scorecard” as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis.

The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making.

The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs.

The authors’ contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions.

The purpose of this study is to assess the performance of United Arab Emirates (UAE) Government e-services by using the fuzzy technique for order preference by similarity to ideal solution (TOPSIS) methodology, integrating insights from the balanced scorecard (BSC) framework across financial, customer, internal business and learning and growth perspectives.

Using the fuzzy TOPSIS method, this paper evaluate three e-services in the UAE against 12 criteria representing the balanced scorecard perspectives. Expert evaluation and sensitivity analysis are used to identify the most sustainable e-service alternative.

The study findings emphasize the importance of prioritizing customer-centric metrics, improving service reliability and efficiency, and investing in employee training to enhance e-government service performance in the UAE. Sensitivity analysis reinforces the robustness of our results and identifies key criteria influencing decision-making.

The data was collected only from experts in selected UAE Government departments. This may affect the generalization of the findings. Also, only three e-services were evaluated. Future studies could include various e-services not covered in this study and use different multi-criteria decision-making methods.

Prioritizing customer satisfaction: Priority should be given to customer satisfaction as it is a critical factor in evaluating e-services because of its importance. It also highlights the importance of considering user feedback and ensuring that e-services have a high level of friendliness and responsiveness to their needs. It follows that minimizing errors and ensuring quick and efficient transactions are crucial. Emphasizing reliability and transaction efficiency: Reliable services and transaction efficiency are also essential criteria for evaluating e-government services. This suggests that e-government services should be designed to minimize errors and ensure that transactions are completed quickly and efficiently. Managing IT costs: To deliver e-government services affordably, effective IT cost management is crucial. This emphasizes how crucial it is to effectively manage IT costs to guarantee the efficient delivery of e-government services.

From a customer perspective, adopting BSC can create a favorable customer attitude, encourage long-term customer support, and increase customer satisfaction and loyalty. These factors have significant social implications for UAE and expatriate individuals who are using such e-government services.

This study contributes to the literature by showcasing the applicability of the fuzzy TOPSIS methodology in evaluating UAE e-government service performance. By examining multiple perspectives of the BSC, this paper provide valuable insights into enhancing the efficiency and effectiveness of e-services in the UAE Government sector.

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

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.

The research considers the issues of organizing strategic management accounting, sales planning, budgeting, and the conditions for introducing the methodology of the stabilized system. The author determines the essence and problems of the most essential indicators and provides relevant solutions. Moreover, in reliance upon the industry features, the author worked out the proposals for selecting the most necessary indicators and developing a strategic development map for the enterprises of the ferrous metallurgy industry. Thus, the research analyzes four methods of the balanced scorecard system. Based on the system of the most basic calculation indicators, the quantitative indicators are related to the qualitative data of the current situation. The measures are based on meeting the needs of the “Financial economic activity” aspect, the interaction of the enterprise with the customer, consumer counterparties, and main, auxiliary, and general production and management units, and increasing investment in knowledge and skills and training competitive staff. Moreover, the author developed proposals for implementing strategic management accounting regarding financial, customer, employee, and process system in black metallurgical industry enterprises. Additionally, the research presents an analysis based on the strategic plan, purpose, and mission of the management accounting organization. The efficiency of innovation-based development in currently operating enterprises is evaluated by the qualifications of employees and the quality of research activities.

This paper aims to propose an integrated use of balanced scorecard (BSC), data envelopment analysis (DEA) and game theory approach as an enhanced performance measurement technique to determine and rank the importance of manufacturing indicators of a steel company as a real case study.

An efficiency change ratio is defined to examine the characteristic function of each coalition which is super-additive. Then, the Shapley value index is used as the solution of the cooperative game to determine the importance of the BSC indicators of the company and rank order them.

The results reveal that “profitability rate” is the most important BSC indicator, whereas “customer satisfaction” is the least significant one. The ranking order of the importance of all BSC indicators makes it possible for the senior managers of the organization to realize the importance of each index separately and to improve the profitability and the number of customers by presenting programs according to the budget and time constraints.

The main contribution of this paper lies in the adoption of a game theory approach to performance measurement in the industrial sector that determines and ranks the importance of manufacturing indicators.

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.