可持续发展平衡计分卡的概念架构以提升共享服务中心的表现

Agha Shadab Ali, Ruhanita Maelah, Mufeed Ahmed Meerani, M. Jantan
{"title":"可持续发展平衡计分卡的概念架构以提升共享服务中心的表现","authors":"Agha Shadab Ali, Ruhanita Maelah, Mufeed Ahmed Meerani, M. Jantan","doi":"10.22452/ajap.vol15no2.4","DOIUrl":null,"url":null,"abstract":"Research aim: The paper aims to propose a conceptual framework of a sustainability balanced scorecard that communicates the requisite of SSCs along with aggregation of the three dimensions of Triple Bottom Line (People, Planet, and Prosperity) and four perspectives of the Balanced Scorecard (Financial, Customer, Internal Business, and Innovation and Learning) to the assess appropriate performance indicators and sustainability approach on the management dashboard at SSC. Design/ Methodology/ Approach: This conceptual study is based on a review of prior literature on sustainable performance management in SSCs and in-depth interviews with SSC executives to assess the performance indicators for enhancing corporate sustainability. Research finding: The proposed research framework is a combination of several perspectives of BSC and facets of TBL such as customer, internal business innovation and learning, economy, environment, and social. Theoretical contribution/ Originality: The paper proposed a conceptual framework of sustainable performance management at the organisational level, especially in the shared service industry that can also be applied for future academic research. Practitioner/ Policy implication: The proposed framework may generate new insights for the policymakers and practitioners to guide the practices to strategically refine for effective management dashboards in the shared service industry.","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Conceptual Framework of Sustainability Balanced Scorecard to Enhance the Performance of Shared Service Centre\",\"authors\":\"Agha Shadab Ali, Ruhanita Maelah, Mufeed Ahmed Meerani, M. Jantan\",\"doi\":\"10.22452/ajap.vol15no2.4\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Research aim: The paper aims to propose a conceptual framework of a sustainability balanced scorecard that communicates the requisite of SSCs along with aggregation of the three dimensions of Triple Bottom Line (People, Planet, and Prosperity) and four perspectives of the Balanced Scorecard (Financial, Customer, Internal Business, and Innovation and Learning) to the assess appropriate performance indicators and sustainability approach on the management dashboard at SSC. Design/ Methodology/ Approach: This conceptual study is based on a review of prior literature on sustainable performance management in SSCs and in-depth interviews with SSC executives to assess the performance indicators for enhancing corporate sustainability. Research finding: The proposed research framework is a combination of several perspectives of BSC and facets of TBL such as customer, internal business innovation and learning, economy, environment, and social. Theoretical contribution/ Originality: The paper proposed a conceptual framework of sustainable performance management at the organisational level, especially in the shared service industry that can also be applied for future academic research. Practitioner/ Policy implication: The proposed framework may generate new insights for the policymakers and practitioners to guide the practices to strategically refine for effective management dashboards in the shared service industry.\",\"PeriodicalId\":33532,\"journal\":{\"name\":\"Asian Journal of Accounting Perspectives\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-11-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asian Journal of Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22452/ajap.vol15no2.4\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asian Journal of Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22452/ajap.vol15no2.4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

研究目标:本文旨在提出一个可持续发展平衡计分卡的概念框架,该框架将可持续发展平衡计分卡的必要性与三重底线(人、地球和繁荣)的三个维度的集合以及平衡计分卡的四个视角(财务、客户、内部业务、创新和学习)进行沟通,以评估可持续发展管理仪表板上适当的绩效指标和可持续发展方法。设计/方法/方法:本概念性研究基于对SSC可持续绩效管理的先前文献的回顾和对SSC高管的深入访谈,以评估提高公司可持续性的绩效指标。研究发现:本文提出的研究框架结合了平衡记分卡和TBL的几个方面,如客户、内部业务创新和学习、经济、环境和社会。理论贡献/独创性:本文提出了一个组织层面可持续绩效管理的概念框架,特别是在共享服务行业,也可以应用于未来的学术研究。从业者/政策含义:建议的框架可能会为决策者和从业者提供新的见解,以指导实践在共享服务行业中战略性地改进有效的管理仪表板。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
A Conceptual Framework of Sustainability Balanced Scorecard to Enhance the Performance of Shared Service Centre
Research aim: The paper aims to propose a conceptual framework of a sustainability balanced scorecard that communicates the requisite of SSCs along with aggregation of the three dimensions of Triple Bottom Line (People, Planet, and Prosperity) and four perspectives of the Balanced Scorecard (Financial, Customer, Internal Business, and Innovation and Learning) to the assess appropriate performance indicators and sustainability approach on the management dashboard at SSC. Design/ Methodology/ Approach: This conceptual study is based on a review of prior literature on sustainable performance management in SSCs and in-depth interviews with SSC executives to assess the performance indicators for enhancing corporate sustainability. Research finding: The proposed research framework is a combination of several perspectives of BSC and facets of TBL such as customer, internal business innovation and learning, economy, environment, and social. Theoretical contribution/ Originality: The paper proposed a conceptual framework of sustainable performance management at the organisational level, especially in the shared service industry that can also be applied for future academic research. Practitioner/ Policy implication: The proposed framework may generate new insights for the policymakers and practitioners to guide the practices to strategically refine for effective management dashboards in the shared service industry.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
审稿时长
20 weeks
期刊最新文献
The Relevance of Integrated Reporting in Investment Decision Making: A Proposed Framework A Preliminary Study on Auditors’ Performance Attributes – Perceptions from Accounting Firm Practitioners A Conceptual Framework of Sustainability Balanced Scorecard to Enhance the Performance of Shared Service Centre Customers, control, and the performance of Islamic banks The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1