This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.

This study aims to identify effective indicators in the performance measurement of a firm using Balanced Scorecard (BSC) as well as weighting and ranking indicators by employing Fuzzy Analysis Network Process (FANP) and investigation on network mapping and the relationships between balanced scorecards with Fuzzy DEMATEL presenting strategies to improve performance of a firm. To assess the significance of the four perspectives: financial, customer, internal processes and learning and growth, about 28 indicators are identified, and after screening, 13 indicators are located as final BSC indicators. After examining the influencing of the main factors using fuzzy DEMATEL technique, internal processes dimension has the most impact and customer, and learning and growth and financial dimensions respectively are ranked as second to fourth priorities. Also using the Fuzzy ANP technique has examined weighting and ranking of dimension and performance measures indicators that dimension of customers has gained first rank and financial, internal processes and learning and growth are ranked as second to fourth respectively.

This paper presents an empirical investigation to identify the effects of different factors on the performance of North western public hospitals in Vietnam. Data were collected by using questionnaire delivered to 426 participants drawing from 42 public hospitals in the Northwest provinces of Vietnam. The study used correlation regression to determine the effects of different factors on the performance of the hospitals. The study used balanced score card method to study the effects of non-financial along with financial factors on the performance of the hospitals. The results show that financial figures were the most important factors influencing on the performance of the hospitals followed by customer, mission, internal process, training and staff development. Based on the research results, some key recommendations were proposed aiming to improve the performance of the public hospitals in Vietnam.

Performance measurement in energy industry plays an important role on increasing the productivity. Electricity is also among the most essential components of energy in mega cities like Tehran. The lack of a good service in this city may result unpleasant consequences on most civilians who live in this city. This paper presents an empirical investigation to measure the performance of six major electricity contractors in city of Tehran, Iran. The study implements grey numbers to handle any uncertainty associated with numbers. The study has also adopted four main perspectives used in balanced scorecard as part of PROMETHEE method to rank different contractors.

Nowadays the use of fossil fuels as a non-renewable energy source has become a major challenge because of the pollution and the environmental impact. Substitution of biomass as an energy source and its supply chain design is the main question. Because of difficulties such as supply chain complexity, uncertainty in variables and selecting the site of bio-refineries many studies have been conducted in this regard. Studies in the field of biomass and biofuel production are described and classified. Also the strategic decisions such as choosing the sites, selecting energy conversation technology, ensuring economic, environmental, technical, and social sustainability and tactical decisions including allocating resources to productive plants, selecting transport modes, and types of warehouses are addressed in the reviewed papers. We have reviewed 140 papers in the interval between 1997 and 2016 and classified them based on the objective functions. The articles are classified based on their being single or multi objectivity, linearity or nonlinearity. Finally, a classification based on the regions in which the studies have been done.

This paper aims to examine the joint impact of Enterprise Resource Planning systems (ERP systems) and Non Financial Performance Indicators (NFPI) on corporate financial performance. Our study is based on a comparative analysis between firms that adopt ERP only, firms that use NFPI only and firms that combining both strategies (ERP and NFPI) during the period from 2001 to 2006.The implementation process remains highly uncertain. In fact, the use of Non Financial performance indicators is an important determinant of corporate financial performance. At the operational level, combining ERP systems with NFPI reflects a long-term business strategy to improve business process. In summary, the ERP and NFPI literatures demonstrate the vital importance of aligning business process, information technologies and key performance indicators with the strategic objectives of the firm. Results support the hypothesis in which firms that combining ERP and NFPI have significantly higher ROA than either ERP-only or NFPI-only firms.

Each organization for assessing the amount of utility and desirability of their activities, especially in complex and dynamic environments, requires determining and ranking the vital performance indicators. Indicators provide essential links among strategy, execution and ultimate value creation. The aim of this paper is to develop a framework, which identifies and prioritizes Key Performance Indicators (KPIs) that a company should focus on them to define and measure progress towards organizational objectives. For this purpose, an applied research was conducted in 2013 in an Iranian telecommunication company. We first determined the objectives of the company with respect to four perspectives of BSC (Balanced Scorecard) framework. Next, performance indicators were listed and paired wise comparisons were accomplished by company & apos; s high-ranked employees through standard Analytic Hierarchy Process (AHP) questionnaires. This helped us establish the weight of each indicator and to rank them, accordingly.

This paper performs a survey to measure the performance of an administration unit in Iran based on a popular technique of balance scorecard. The study also uses Kano model to prioritize various factors and to provide necessary recommendation to improve the performance of different units. The survey has indicated that while these offices do well in terms of financial figures as well as customer perspective, they perform poorly in terms of learning and growth. According to our survey, it is essential to use information technology in general service offices, properly. In addition, these administrative agencies need to use hardware and software packages, more efficiently and these two basic items have received much attraction.

The balanced scorecard (BSC) is a strategic oriented tool used comprehensively in profit and nonprofit organizations all over the world to synchronize routine processes of organizations to the mission and strategy, improve inner and outter communications, control organization performance toward strategic targets. BSC has emerged from a simple performance measurement framework to a comprehensive strategic management system. It changes an organization’s strategic plan from a passive document to an active guideline for the organization on a daily basis and provides a helpful assistance that not only enables performance measurements, but also helps planners identify what should be accomplished and measured. This study focuses on how BSC is adopted as a tool for measuring effectiveness of strategy implementation in these organizations. This study adapts the BSC as a powerful tool for reaching an organization’s performance in four significant areas: Financial perspective, Customer-Market perspective, Internal Processes perspective and Learning & Growth perspective. The results suggest that governmental organizations are somehow successful in achieving their objectives in various degrees.

During the past few years, balanced scorecard (BSC) has been widely used as a promising method for performance measurement. BSC studies organizations in terms of four perspectives including customer, internal processes, learning and growth and financial figures. This paper presents a hybrid of BSC and structural equation modeling (SEM) to measure the performance of an Iranian university in province of Alborz, Iran. The proposed study of this paper uses this conceptual method, designs a questionnaire and distributes it among some university students and professors. Using SEM technique, the survey analyzes the data and the results indicate that the university did poorly in terms of all four perspectives. The survey extracts necessary target improvement by presenting necessary attributes for performance improvement.