Balanced scorecard: trends, developments, and future directions

IF 7.8 3区管理学 Q1 MANAGEMENT Review of Managerial Science Pub Date : 2023-09-30 DOI:10.1007/s11846-023-00700-6

Satish Kumar, Weng Marc Lim, Riya Sureka, Charbel Jose Chiappetta Jabbour, Umesh Bamel

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Abstract

Abstract Balanced scorecard (BSC) is widely studied and practiced. As research on the BSC has matured since its introduction in 1992, it is timely to assess its progress and outline future directions. This study synthesizes extant research and presents avenues to advance the BSC. To accomplish these objectives, we undertake a review employing a bibliometric and systematic methodology on a corpus of 1294 BSC-related studies. The review reveals that the more than 30-year history of BSC research has followed a bell-curve trajectory, with publications appearing in high-quality, multidisciplinary journals and contributions from numerous author groups worldwide. Moreover, the review highlights the evolution of major themes and topics on the BSC, encompassing customer orientation, financial management, integrated reporting, strategic performance management, sustainable development, and systems thinking. Sustainability BSC has also gained prominence due to sustainability firmly establishing itself as a global agenda and grand challenge. Taken collectively, this review serves as a one-stop resource for gaining a state-of-the-art understanding of the trends, developments, and future directions of the BSC.

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平衡计分卡:趋势、发展和未来方向

摘要平衡计分卡(BSC)得到了广泛的研究和实践。自从1992年引入平衡计分卡以来，对它的研究已经趋于成熟，因此评估它的进展和概述未来的方向是及时的。本研究综合了现有的研究，提出了推进平衡记分卡的途径。为了实现这些目标，我们采用文献计量学和系统的方法对1294项bsc相关研究的语料库进行了回顾。回顾表明，平衡记分卡研究的30多年历史遵循钟形曲线轨迹，出版物出现在高质量的多学科期刊上，来自世界各地众多作者团体的贡献。此外，该报告还强调了平衡记分卡的主要主题和主题的演变，包括客户导向、财务管理、综合报告、战略绩效管理、可持续发展和系统思维。可持续性平衡计分卡也因可持续性牢固地确立为全球议程和重大挑战而获得突出地位。总的来说，这篇综述是获得对平衡记分卡的趋势、发展和未来方向的最新理解的一站式资源。

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来源期刊

Review of Managerial Science MANAGEMENT-

CiteScore

11.30

自引率

14.50%

发文量

期刊介绍： Review of Managerial Science (RMS) provides a forum for innovative research from all scientific areas of business administration. The journal publishes original research of high quality and is open to various methodological approaches (analytical modeling, empirical research, experimental work, methodological reasoning etc.). The scope of RMS encompasses – but is not limited to – accounting, auditing, banking, business strategy, corporate governance, entrepreneurship, financial structure and capital markets, health economics, human resources management, information systems, innovation management, insurance, marketing, organization, production and logistics, risk management and taxation. RMS also encourages the submission of papers combining ideas and/or approaches from different areas in an innovative way. Review papers presenting the state of the art of a research area and pointing out new directions for further research are also welcome. The scientific standards of RMS are guaranteed by a rigorous, double-blind peer review process with ad hoc referees and the journal´s internationally composed editorial board.