Public interest, ethics, and the balanced scorecard: implications for the accounting profession

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.

Operationalising the balanced scorecard : an initial analysis of factor structure

To date there has been very little empirical analysis of the Balanced Scorecard (BSC) within the marketing literature. With measuring performance being a central issue in marketing and the BSC being one of the most utilised approaches, this paper investigates the BSC and its factor structure. This research tested independently the “goodness-of-fit” of both the traditional four-factor model and a later five-factor model, which included an “employee/human resource” dimension. Data were collected from a sample of medium-tolarge Australian businesses. Factor analysis was conducted on the two alternative factor structures, revealing that the five-factor model fits the observed data as well as does the fourfactor model, supporting the inclusion of an “employee/human resource” perspective in future BSC models.

Performance evaluation of e-government services using balance scorecard : an empirical study in Jordan

Purpose - the purpose of this paper is to emphasise on a balance between quantitative and qualitative measures, and examine the use of Balanced Scorecard to evaluate and estimate the performance of information and communication technologies (ICT) in delivering valuable e-government services through the internet. Design/methodology/approach - This study tests the hypotheses of e-government effectiveness using Balanced Scorecard technique by incorporating qualitative measures within a quantitative research methodology with data collected by means of a survey questionnaire. The survey sample of 383 stakeholders includes common customers, employees of e-government, and employees from the IT sector. The survey data were analysed to test the hypothesis in measuring e-government effectiveness from Balanced Scorecard's four dimensions: customer perspective, financial perspective, internal business process perspective, and innovation and learning perspective. Findings - The results show that the Balanced Scorecard factors fit very well with monitoring and measuring the performance of e-government in Jordan, and also in evaluating their success in IT project investments. Originality/value - This study attempts to address this gap in the literature and would benefit future studies in applying Balanced Scorecard for performance evaluation of various IT projects that are gaining huge investments from governments and organisations .