The balanced scorecard logic in the management control and reporting of small business company networks: a case study

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME’s collaborative development. Thus, the paper analyses a successful case study regarding an Italian network of small companies, evaluating how the multidimensional perspective of BSC can support strategic and operational network management as well as communication of financial and extra financial performance to stakeholders. The study consists of a qualitative method, proposing the application of BSC model for business networks from international literature. Several meetings and interviews as well as triangulation with primary and secondary documents have been conducted. The case study allows to recognize how BSC network logic can play a fundamental role on defining network mission, supporting management control as well as measuring and reporting the intangible assets formation along the network development lifecycle. This is the first time application of a BSC integrated framework for business networks composed of SMEs. The case study demonstrates operational value of BSC for SME’s collaborative development and success

The rationale of e-health evaluation: The case of NHS Direct

An important area of research is that of the evaluation of e-health services. A holistic e-health evaluation framework should address the aspects that are hampering healthcare services from embracing the full potential of information and communication technologies towards successful e-health initiatives. Towards building a holistic evaluation framework for e-health services, this paper is intended to examine the rationale of e-health evaluation, as the paper argues that this aspect should be addressed first in the development of such a framework. NHS Direct which is one of the largest e-health services in the world has been chosen to discuss and validate a set of evaluation rationales and their applicability in practice

Information technology and performance management for build-to-order supply chains

En las siguientes líneas se plantea un artículo de reflexión que tiene en cuenta parte del marco teórico que sustenta la investigación titulada “Prácticas pedagógicas que promueven la competencia argumentativa escrita (CAE) en niños campesinos de los grados 4° y 5° del Centro Educativo Municipal La Caldera, Sede Principal de Pasto”, desarrollada en el año 2012. En él se contemplan los aportes de las ciencias del lenguaje y la comunicación, la teoría de la argumentación, la didáctica de la lengua escrita y los géneros discursivos, que dan cuenta de la necesidad de desarrollar la capacidad crítica en los estudiantes a través de la argumentación, lo cual implica transformar las prácticas pedagógicas para que se alejen de la transmisión de conocimientos y den paso a la comunicación, para que la palabra escrita sea apropiada de manera significativa

Benchmarking performance management systems

The Balanced Scorecard and associated performance management approaches, has become a widely practiced and popular management reporting method in recent times. Moreover, enabling technology, which assists in the delivery and personalisation of corporate performance information, is having a deeper and more rapid impact than ever before. This paper presents a brief comparative benchmarking study of leading enterprise performance management systems. Also, the author discusses the merits of bespoke internet technology development and out-of-the-box portal functionalities. An analysis of key business drivers and implementation risks of such approaches is highlighted via a case study example, and concludes the paper

Co-Operative Inquiry as a basis for Evaluation of Knowledge Management Tools

This paper highlights the changes needed in the practice of IT evaluation when directed towards IT used to support knowledge management. The paper addresses the need for evaluation to recognise the increased emphasis on IT supporting the work of communities of practice in contrast to simply automating organisational processes. A framework that uses a form of action research (co-operative inquiry) is suggested that attempts to widen participation within the evaluation process and to enrich the purpose to which evaluation is put, especially in regard to the IS practitioner and IS users

Using the balanced scorecard as a performance management tool in higher education

This paper presents a critical review of the relevant literature on managerialism and performance management in higher education. Afterwards, it features an inductive research that involved semi-structured interview sessions with academic members of staff. The interpretative study relied on the balanced scorecard’s (BSC) approach as it appraised the participants' opinions and perceptions on their higher education institution’s (HEI) customer, internal, organizational capacity and financial perspectives. The findings have revealed the strengths and weaknesses of using the BSC’s financial and non-financial measures to assess the institutional performance and the productivity of individual employees. In sum, this research reported that ongoing performance conversations with academic employees will help HEI leaders to identify their institutions’ value creating activities. This contribution implies that HEI leaders can utilize the BSC’s comprehensive framework as a plausible, performance management tool to regularly evaluate whether their institution is: (i) delivering inclusive, student-centered, quality education; (ii) publishing high impact research; (iii) engaging with internal and external stakeholders; and (iv) improving its financial results, among other positive outcomes.peer-reviewe

Double Bottom Line Progress Report: Assessing Social Impact in Double Bottom Line Ventures, Methods Catalog

Outlines methods for social entrepreneurs and their investors to define, measure and communicate social impact and return in early-stage ventures

Identification of surface water and groundwater relationship at Universiti Tun Hussein Onn Malaysia (UTHM) Campus

Descriptions of the surface water and groundwater relationships are required for enhanced water resource management. The increase in population and rapid development has boosted the demand and use of water supply each year in Parit Raja. Moreover, no further research related to relationships between both sources has been carried out in this flat topography area. Thus, the descriptions of surface water and groundwater relationships are required to enhance water resource management in UTHM campus in order to meet the future demands. The Schlumberger array was used for Electrical Resistivity Imaging (ERI) during data acquisition to identify potential shallow aquifers and suitable locations for boreholes which function as observation wells. Three new boreholes were installed and the ERI results showed that this area recorded low resistivity values less than 10 Ωm with potential groundwater at varying depths between 10 to 30 m. Meanwhile, in hydrochemical analysis the chemical properties of major cations (Na+, Mg2+, K+, Ca2+) and anions (Cl-, SO42-, NO3-) were analysed to characterise surface water and groundwater. The result showed that all surface water is characterized by Ca2+ - Mg2+- Cl- - SO42- types of fresh water, while the groundwater is characterized by Na-Cl type of saline water due to seawater intrusion which indicated that the interaction of surface water and groundwater were not occur in this study area and the recharge areas might be located outside this area. This result interpreted that the lakes and swale were remained in good quality whereas groundwater at this aquifer was seriously intruded by seawater. Even though, the isotopic composition for δ18O and δ2H values of surface water were relatively similar to that of groundwater samples in Station A and Station C as they varying between -4.32%o to -9.74%o for δ18O and from -33.86%o to -65.82%o for δ2H, these surface water samples had low salinity (Cl- 3000 mg/l). This result could be explained by effects of evaporation and seawater intrusion on these groundwater samples rather than interaction with surface water. Thus, the relationships of surface water and groundwater might not occur in UTHM campus and the recharge areas might be located outside this area