The ANP Representation of the BSC

The development and empirical verification of the balanced scorecard (BSC) model, using the multi-criteria decision-making method (MCDM) called the analytic network process (ANP), are the key issues of the presented research. The research was based on a case study of modelling the BSC for Ydria Motors LL (YM), a manufacturing company. Findings from the empirical analysis showed that the BSC and the ANP are complementary methods. Therefore, it can be asserted that introducing the ANP to implement the BSC and vice versa, improved the decision-making approach and the quality of the obtained results

The ANP Representation of the BSC

The development and empirical verification of the balanced scorecard (BSC) model, using the multi-criteria decision-making method (MCDM) called the analytic network process (ANP), are the key issues of the presented research. The research was based on a case study of modelling the BSC for Ydria Motors LL (YM), a manufacturing company. Findings from the empirical analysis showed that the BSC and the ANP are complementary methods. Therefore, it can be asserted that introducing the ANP to implement the BSC and vice versa, improved the decision-making approach and the quality of the obtained results

Measuring the impact of learning at the workplace on organisational performance

Purpose: The purpose of this article is to explore the importance of workplace learning in the context of performance measurement on an organisational level. It shows how workplace learning analytics can be grounded on professional identity transformation theory and integrated into performance measurement approaches to understand its organisation-wide impact. Design/methodology/approach: In a conceptual approach, a framework to measure the organisation-wide impact of workplace learning interventions has been developed. As a basis for the description of the framework, related research on relevant concepts in the field of performance measurement approaches, workplace learning, professional identity transformation, workplace and social learning analytics are discussed. A case study in a European Public Employment Service is presented. The framework is validated by qualitative evaluation data from three case studies. Finally, theoretical as well as practical implications are discussed. Findings: Professional identity transformation theory provides a suitable theoretical framework to gain new insights into various dimensions of workplace learning. Workplace learning analytics can reasonably be combined with classical performance management approaches to demonstrate its organisation-wide impact. A holistic and streamlined framework is perceived as beneficial by practitioners from several European Public Employment Services. Research limitations/implications: Empirical data originates from three case studies in the non-profit sector only. The presented framework needs to be further evaluated in different organisations and settings. Practical implications: The presented framework enables non-profit organisations to integrate workplace learning analytics in their organisation-wide performance measurement, which raises awareness for the importance of social learning at the workplace. Originality/value: The paper enriches the scarce research base about workplace learning analytics and its potential links to organisation-wide performance measurement approaches. In contrast to most previous literature, a thorough conceptualisation of workplace learning as a process of professional identity transformation is used

Discretionary capitalization of development expenditures

The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures

Connecting higher education institutions with small and medium-sized enterprises

The aim of this monograph is to foster, enhance, encourage and maintain a productive dialogue between universities and businesses. Collaboration between universities and businesses is necessary for skills development (education and training), the generation, acquisition and adoption of knowledge and for the promotion of entrepreneurship as well as for expanding the relevance of research carried out at HEI. We believe that companies lacking close relationship with the academic community are likely to advance slower. On the other hand, universities not offering state-of-the-art lectures, valuable knowledge and groundbreaking methodologies and who do not implement research in the real world are most likely to lose their customers. In addition, universities have an important role in helping students understand the opportunities that are available in the business sector or in self-employment

Estudo de caso sobre a aplicação do balanced scorecard numa empresa do setor público de transportes

Classificação JEL: H 830; M 10Na atualidade, o Balanced Scorecard, é um sistema de gestão estratégica que se tem difundido amplamente pelas empresas a nível mundial. Este é definido como um instrumento que implementa a estratégia da empresa, alinhando os desideratos organizacionais com os desideratos das unidades de negócio, mas também que facilita a comunicação e fomenta a aprendizagem e melhoria continuas. Não obstante, em Portugal, esta ferramenta ainda é desconhecida por alguns responsáveis organizacionais, e a sua adoção nas empresas nacionais é um fenómeno relativamente recente. A Carris é uma empresa pública que presta um serviço de transporte de passageiros na área metropolitana de Lisboa, sendo que adota este sistema de gestão de desempenho desde 2004. Dados os prejuízos operacionais constantes e a situação económica e política do país, vários são os desafios que a empresa tem enfrentado nos últimos anos, o que tem afetado o seu desempenho e as decisões estratégicas da entidade. Neste contexto, o presente projeto é um estudo de caso cujo objetivo é investigar a aplicação do Balanced Scorecard na Carris. Pretende-se entender como esta ferramenta foi implementada, qual o seu impacto no desempenho holístico da Carris e nas diversas unidades de negócio, quais os benefícios inerentes suscitados pela sua aplicação, mas principalmente pretende-se perceber qual o relevo do Balanced Scorecard a nível do controlo de gestão e no processo de tomada de decisão na Carris.Currently, the Balanced Scorecard is a strategic management system that has been widely disseminated by companies worldwide. Balanced Scorecard is defined as an instrument that implements the company's strategy, aligning the organizational objectives with the objectives of the business units, but also that facilitates communication and fosters learning and continuous improvement. Nevertheless, in Portugal, this tool is still unknown by some organizational executives, and its adoption in national companies is a relatively recent phenomenon. Carris is a public company that provides a passenger transport service in the metropolitan area of Lisbon, and adopts this performance management system since 2004. Given the ongoing operating losses and the economic situation and the country's politics, there are several challenges the company has faced in recent years, which has affected its performance and strategic decisions of the entity. In this context, this project is a case study that aims investigate the application of Balanced Scorecard on Carris. It intends to understand how this tool has been implemented, its impact in the holistic performance of Carris and the various business units, which the inherent benefits arising from its application, but mainly intends to understand what influence the Balanced Scorecard has in terms of management control and decision-making process on Carris