•We designed a novel framework in the vaccine supply chain (VSC) using structural equation modeling (SEM).•We finalized the KPIs and sustainability key practices criteria (SKPC) using exploratory ...factor analysis.•Balanced scorecard is used to measure KPIs and three sustainability dimensions to assess SKPC.•We evaluated a relationship between KPIs and SKPC.•KPIs of VSC has a significant effect on the sustainable development of Mission Indradhanush in India.
Indradhanush is a health mission, launched by the Government of India in 2014 to ensure that all children up to two years of age and pregnant women are completely immunized with all available vaccines. In this study, a novel framework is presented that demonstrates how the universal immunization program (UIP) India can utilize the key performance indicators (KPIs) of its vaccine supply chain (VSC) towards the goal of sustainable development (SD) of Mission Indradhanush. Based on the expert's opinions and an in-depth review of the literature, 57 performance indicators of VSC and 52 sustainability practices criteria (SPC) were identified. Using the balanced scorecard (BSC), the performance indicators were assessed in four dimensions: learning and growth, internal process, customer, and finance; whereas SPC were evaluated in three dimensions: economic, environmental and social. Further, from the field survey in 3 states of India, 248 valid questionnaires were collected, which were used to conduct exploratory factor analysis (EFA) and structural equation modeling (SEM). The results of the analysis revealed that the learning and growth and internal process KPIs of VSC have a positive and significant effect on the success of Mission Indradhanush sustainable development. In addition, results also revealed that the internal process mediates the relationship of learning and growth and sustainable performance and is the main dimension of VSC to strive towards sustainability. The findings of the present study will be beneficial to the policy-makers for measuring, monitoring, and improving the performance of immunization programs so as to build up the sustainability in Mission Indradhanush.
Objective: To identify initiatives for the strategic alignment of a commercial company in the utilities segment, based on the Balanced Scorecard.
Methodology: A descriptive research was carried out, ...based on a case study, with a qualitative approach. Data were collected through a questionnaire applied to the employees, with 40 valid answers. From the results, it was found that the initiatives that can contribute to the strategic alignment are aimed at: increasing the company's profitability, reducing the company's average cost and improving cash flow, with regard to the financial perspective; increase the number of wholesale and retail customers, keep shopkeeper customers active in the case of customer perspective; align inventory management processes, streamline service and streamline the operation of the internal information system with regard to internal processes and; Empower employees and reduce turnover in terms of learning and growth. It is important that the company defines those responsible for monitoring the initiatives, so that the goals can be achieved and, consequently, the objectives can be achieved.
Results: In general, the results highlight the relevance of the BSC methodology for the alignment between strategic objectives, indicators, goals and initiatives to put into practice what is expected for the organization, contributing to managers in the decision-making process, so that better decisions can be made, and the company can succeed in its activities.
Study Contribution: The present study contributes to the literature, showing that the BSC can be used regardless of size or segment of activity and can serve as a benchmark for other similar small and medium-sized companies.
Objetivo: Identificar iniciativas para o alinhamento estratégico de uma empresa comercial do segmento de utilidades, a partir do Balanced Scorecard.
Metodologia: Realizou-se uma pesquisa descritiva, ...realizada a partir de estudo de caso, com abordagem qualitativa. A coleta de dados ocorreu por meio de um questionário aplicado aos colaboradores, obtendo-se 40 respostas válidas. A partir dos resultados verificou-se que as iniciativas que podem contribuir com o alinhamento estratégico são voltadas a: aumentar a rentabilidade da empresa, reduzir o custo médio da empresa e melhorar o fluxo de caixa, no que tange a perspectiva financeira; aumentar o número de clientes no atacado e no varejo, manter clientes lojistas ativos no caso da perspectiva de clientes; alinhar os processos de gestão de estoque, agilizar o atendimento e agilizar a operação do sistema interno de informação no que diz respeito a perspectiva de processos internos e; capacitar os colaboradores e reduzir o turnover no que tange o aprendizado e crescimento. É importante que a empresa defina os responsáveis para acompanhamento das iniciativas, para que as metas possam ser atingidas e por consequência, os objetivos possam ser alcançados.
Resultados: De forma geral, os resultados destacam a relevância da metodologia BSC, para o alinhamento entre os objetivos estratégicos, indicadores, metas e em especial, as iniciativas para colocar em prática o que se espera para organização, contribuindo com os gestores no processo decisório, para que melhores decisões possam ser tomadas e a empresa tenha êxito em suas atividades.
Contribuição do Estudo: O presente estudo contribui com a literatura evidenciando que o BSC pode ser utilizado independente do porte ou segmento de atuação e, pode servir como benchmarking para outras empresas similares, de pequeno e médio porte.
The paper discusses the opportunities and limitations of applying contemporary performance measurement models in the context of pre-university education. Special attention is given to the approach of ...measuring performance using the Balanced Scorecard (BSC) and the concretization of perspectives in the context of educational institutions primary and secondary schools. The Balanced Scorecard enables schools to articulate an authentic choice of indicators, thus illustrating their specific qualities and helping them to control their processes and the behaviour of relevant stakeholders in the aim of improving educational work. The research results show that it is possible to make a collective list of indicators that can be updated and that can also be used as ideas to be applied in individual cases of organized learning. Schools which were active in different socio-educational contexts were able to successfully use the Balanced Scorecard, perceive their operations and improve them in order to provide educational service for users as well as employees for the purpose of improving the organization.
In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards (SBSC). They link the architecture of SBSCs to the maturity ...of the value system of a firm as well as to the proactiveness of a firm's sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are illsuited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against three fundamental conditions for an effective management of corporate sustainability—the generation of positive outcomes at the societal level, the consideration of complexities and tensions, and the integration of heterogeneous and competing logics—to show that the SBSC is diametrically opposed to the complex and multi-facetted nature of corporate sustainability and ill-suited to achieve transformational change of for-profit organisations towards sustainability. Second, we address the question whether architecture of the SBSC matters and find that it is a fallacy to believe that the architecture of SBSCs can address this fundamental misfit. Rather, our argument reveals that irrespective of its architecture the SBSC is not a suitable tool for achieving strategic change for sustainability beyond incrementalism because it is deeply rooted in the idea of aligning sustainability with established core business routines. We propose that the emerging integrative view on corporate sustainability offers a more promising route for scholars and practitioners who are truly concerned with a deep transformation of private firms towards more sustainability.
The aim of the research described in the article was to determine how and to what extent business intelligence solutions were presented in scientific articles concerning Balanced Scorecards published ...until 2022. The bibliometric analysis method was used in the course of the research. As a result of data analyses, the following have been determined: key phrases describing business intelligence in scientific articles concerning the Balanced Scorecard, the number of their occurrences, the structure of research, and countries in which researchers carry out scientific activity in the field of the Balanced Scorecard, which constitute the article's contribution to science. Areas in which there are research gaps, where the practical significance of this research manifests, and what is particularly important for researchers of the Balanced Scorecard, have also been identified.
This article summarizes modern methods of evaluating the marketing activities of an industrial enterprise and on this basis, identifies the possibilities of using the concept of a balanced scorecard ...for a comprehensive assessment and its results. These elements serve as the basis for drawing up a model for assessing the management activities of an industrial enterprise. In the study of the relationship between the prospects of the MBSC and the prospects of the key indicators of achievement, it was determined that the marketing mix should include four marketing sub-mixes (product mix, contract mix, communication mix, distribution mix). Each sub-mix is a key indicators of achievement perspective. As a result of these studies, on the basis of prospects, their optimal ratio was found to solve a specific tactical or strategic task of developing the key indicators of achievement. This topic is relevant, since marketing is the most difficult to manage area of the enterprise and therefore it is necessary to use various models and methods for assessing the effectiveness of various factors that help identify diverse problems and coordinate movement towards goals.
Purpose
The purpose of this paper is to provide empirical evidence regarding the relationship between the level of comprehensiveness of a performance measurement system (PMS) and its respective ...organizational effectiveness. The extant literature has highlighted that a PMS may successfully contribute to the implementation of the organizational strategy, with the balanced scorecard (BSC) serving as an exemplar of a strategy performance management tool and playing a primary role to this end. However, the reasons for the overall high rate of failure in the implementation of the BSC remain unexplained and, to date, little empirical research exists regarding the design of PMSs such as the BSC and its constituent elements.
Design/methodology/approach
Using a survey of 103 Italian managers, the paper advances a model describing a comprehensive BSC design, after identifying the key attributes from the performance management literature. Data were analyzed using cluster analysis and multiple regression analysis.
Findings
Results suggest that organizations are implementing the BSC following two different approaches, which vary from a less comprehensive to a more comprehensive design. More importantly, the BSC design explains variation across three organizational effectiveness measures: improvements in translating the organizational strategy into operational goals, understanding cause–effect relationships and enhancing internal communication among employees.
Originality/value
The paper builds on and extends the previous literature on performance management in two ways. First, via a literature review, it introduces a model describing a comprehensive BSC design, which includes 12 attributes. Second, it demonstrates that organizational effectiveness varies positively with the level of comprehensiveness of the BSC design.
Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern ...administrative trends.
Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics.
Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample.
Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC).
Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard.
Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.
Purpose: This research analyzes Jordanian Banks’ Learning & Growth strategic performance (SP). Strategic performance includes learning and growth in the Balanced Scorecard. It incorporates all ...organizational capital-leveling measures. Learning and growth start process, customer, and financial performance. Banks' strategic pillar evaluations?
Design/Methodology/Approach: This empirical research answers this question using qualitative data from 24 bank employees from all levels using structured interviews from 61.5% of Jordanian Non-Islamic banks. NVivo-12 evaluated data.
Findings: This research found that the key banks' Learning & Growth performance measures are Employee Incentives, Team Communication, Career Development, Employee Motivation, and Employee Satisfaction. Literature and source data match banks' Learning & Growth metrics. This study chose the top five measures from the vast literature.
Practical implications: Implement initiatives to increase employee engagement, including opportunities for career growth, regular feedback channels, and recognition programs. Create a friendly workplace where people feel empowered to share their ideas and opinions and openly communicate.
Originality value: This research's top five Learning and Growth measurements analyze the S.P.'s Learning & Growth pillar to inform bank managers' strategic planning.
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