Uneingeschränkter Zugang

The Balanced Scorecard System: The Perspective of International Orientation

   | 13. Okt. 2022

Zitieren

Abrahamson, E. (1996). Management Fashion. Academy of Management Review, 21, 254–285.10.2307/258636 Search in Google Scholar

Alavi, M. and Leidner, D.E. (2001). Knowledge Management and Knowledge Management Systems: Conceptual Foundations and Research Issues. MIS Quarterly, 25, 107–136.10.2307/3250961 Search in Google Scholar

Albertini, E. (2013). Does environmental management improve financial performance? A meta-analytical review. Organization & Environment, 26(4), 431–457.10.1177/1086026613510301 Search in Google Scholar

Amaratunga, D. & Baldry, D. & Sarshar, M. (2001). Process improvement through performance measurement. Work Study. 50. 179–189.10.1108/EUM0000000005677 Search in Google Scholar

Balocco, R., Ciappini, A., & Corso, M. (2012). The impact of ICT sourcing on ICT organisation, competences and continuous innovation. International Journal of Technology Management 8, 60(3/4), 179–201.10.1504/IJTM.2012.049440 Search in Google Scholar

Banker, Rajiv & Chang, Hsihui & Pizzini, Mina. (2004). The Balanced Scorecard:Judgmental Effects of Performance Measures Linked to Strategy. Accounting Review, 79, 1–23.10.2308/accr.2004.79.1.1 Search in Google Scholar

Barković, D. (1996). Nekoliko aspekata u fuzzy odlučivanju. Ekonomski vjesnik, 9, 1–2; 57–61. Search in Google Scholar

Barković, D. (1998). Nobelova nagrada za ekonomiju. Poslovna analiza i upravljanje, 3, 10–11; 36–42 Search in Google Scholar

Basten, D., Joosten, D., & Mellis, W. (2011). Managers' perceptions of information system project success. Journal of Computer Information Systems, 52(2), 12–21. Search in Google Scholar

Bedford, D.S., Brown, D.A., Malmi, T., Sivabalan, P. (2008). Balanced scorecard design and performance impacts: some Australian evidence. Dostupno na: https://opus.lib.uts.edu.au/research/handle/10453/10260 [1.10.2014.] Search in Google Scholar

Belak, V. (2002). Osnove profesionalnog računovodstva. Search in Google Scholar

Bellec, P., Rosa-Neto, P., Lyttelton, O. C., Benali, H., & Evans, A. C. (2010). Multi-level bootstrap analysis of stable clusters in resting-state fMRI. Neuroimage, 51(3), 1126–1139.10.1016/j.neuroimage.2010.02.082 Search in Google Scholar

Blaschke, L. M. (2012). Heutagogy and Lifelong Learning: A Review of Heutagogical Practice and Self-Determined Learning. International Review of Research in Open and Distance Learning, 13, 56–71.10.19173/irrodl.v13i1.1076 Search in Google Scholar

Brawijaya Professional Statistical Analysis. (2011). Two-Step Cluster Analysis. Search in Google Scholar

Chen, Y. (2020). Improving market performance in the digital economy. China Economic Review, 62, 101482.10.1016/j.chieco.2020.101482 Search in Google Scholar

Coughlan, A.T. and Schmidt, R.M. (1985) Executive Compensation, Management Turnover and Firm Performance An Empirical Investigation.10.1016/0165-4101(85)90027-8 Search in Google Scholar

Figge, F. & Hahn, T. & Schaltegger, S. & Wagner, M. (2002). The Sustainability Balanced Scorecard – Linking Sustainability Management to Business Strategy. Business Strategy and the Environment, 11.10.1002/bse.339 Search in Google Scholar

Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: a review of measurement approaches. Economic research-Ekonomska istraživanja, 30(1), 676–693.10.1080/1331677X.2017.1313122 Search in Google Scholar

Halilović, E., Šehić, D. (2008). Balanced scorecard metoda u funkciji povezivanja strategije i operativnih aktivnosti preduzeća. Zbornik radova Ekonomskog fakulteta u Sarajevu, 28, pp. 344–364. Search in Google Scholar

Hasan, R. U., & Chyi, T. M. (2017). Practical application of Balanced Scorecard-A literature review. Journal of Strategy and Performance Management, 5(3), 87. Search in Google Scholar

Hoque, Z. and James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors Impact on Organizational Performance.10.2308/jmar.2000.12.1.1 Search in Google Scholar

Ittner, Ch., Larcker, D. & Randall, T. (2003). Performance Implications of Strategic Performance Measurement in Financial Service Firms. Accounting, Organizations and Society. 28. 715–741.10.1016/S0361-3682(03)00033-3 Search in Google Scholar

James, W. & Hoque, Z. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research. 12.10.2308/jmar.2000.12.1.1 Search in Google Scholar

Jensen, MC. (2001). Value maximization, stakeholder theory, and the corporate objective function. European Financial Management 7, 297–317.10.1111/1468-036X.00158 Search in Google Scholar

Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. Handbooks of management accounting research, 3, 1253–1269.10.1016/S1751-3243(07)03003-9 Search in Google Scholar

Kaplan, R.S. and Norton, D.P. (1996). Strategic learning & the balanced scorecard. Strategy & Leadership, 24(5).10.1108/eb054566 Search in Google Scholar

Kaplinsky, R., (2000). Globalisation and Unequalisation: What Can Be Learned from Value Chain Analysis?. Journal of Development Studies, 37(2), 117–146.10.1080/713600071 Search in Google Scholar

Kenett, R. S., Rahav, E., & Steinberg, D. M. (2006). Bootstrap analysis of designed experiments. Quality and Reliability Engineering International, 22(6), 659–667.10.1002/qre.802 Search in Google Scholar

Kennerley, M. and Neely, A. (2003). Measuring performance in a changing business environment”, International Journal of Operations & Production Management, 23(2), 213–229.10.1108/01443570310458465 Search in Google Scholar

Kim, D. Y., Kumar, V., & Murphy, S. A. (2010). European foundation for quality management business excellence model: an integrative review and research agenda. International Journal of Quality & Reliability Management. Search in Google Scholar

Križmarić, Ž. (2014). Strateški menadžment u korelaciji s upravljanjem radnom uspješnošću i oblikovanjem poslova. Tehnički glasnik, 8(1), 48–52. Search in Google Scholar

Krogh, G. & Nonaka, I. & Rechsteiner, L. (2012). Leadership in Organizational Knowledge Creation: A Review and Framework. Journal of Management Studies, 49.10.1111/j.1467-6486.2010.00978.x Search in Google Scholar

Lawrie, G. & Cobbold, I. (2004). Third-generation balanced scorecard: Evolution of an effective strategic control tool. International Journal of Productivity and Performance Management, 53, 611–623.10.1108/17410400410561231 Search in Google Scholar

Lew, Y.K. & Sinkovics, R. (2013). Crossing Borders and Industry Sectors: Behavioral Governance in Strategic Alliances and Product Innovation for Competitive Advantage. Long Range Planning, 46, 13–38.10.1016/j.lrp.2012.09.006 Search in Google Scholar

Lu, D., Betts, A., & Croom, S. (2011). Re-investigating business excellence: Values, measures and a framework. Total Quality Management & Business Excellence, 22(12), 1263–1276.10.1080/14783363.2011.631336 Search in Google Scholar

Madsen, D. & Slåtten, K. (2013). The Role of the Management Fashion Arena in the Cross-National Diffusion of Management Concepts: The Case of the Balanced Scorecard in the Scandinavian Countries. Administrative Sciences, 3, 110–142.10.3390/admsci3030110 Search in Google Scholar

Madsen, D. Ø., & Stenheim, T. (2015). The Balanced Scorecard: A review of five research areas. American Journal of Management, 15(2), 24–41.10.18374/RBR-15-3.8 Search in Google Scholar

Malina, Mary & Selto, Frank. (2001). Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard. Journal of Management Accounting Research, 13.10.2308/jmar.2001.13.1.47 Search in Google Scholar

Malmi, T. (2001). Balanced Scorecards in Finnish Companies: A Research Note. Management Accounting Research. 12, 207–220.10.1006/mare.2000.0154 Search in Google Scholar

Maltz, A. & Shenhar, A. & Reilly, R. (2003). Beyond the Balanced Scorecard:: Refining the Search for Organizational Success Measures. Long Range Planning. 187–204.10.1016/S0024-6301(02)00165-6 Search in Google Scholar

Margolis, J.D., Elfenbein, H.A. and Walsh, J.P. (2007), “Does it pay to be good? A meta‐ analysis and redirection of research on the relationship between corporate social and financial performance”, working paper, Harvard Business School, Boston, MA. Search in Google Scholar

Markus, M. L., & Jacobson, D. D. (2010). Business process governance. In Handbook on business process management 2 (pp. 201–222). Springer, Berlin, Heidelberg.10.1007/978-3-642-01982-1_10 Search in Google Scholar

Marsh, D., & McConnell, A. (2010). Towards a framework for establishing policy success. Public administration, 88(2), 564–583.10.1111/j.1467-9299.2009.01803.x Search in Google Scholar

Martínez‐Ferrero, J., & Frias‐Aceituno, J. V. (2015). Relationship between sustainable development and financial performance: international empirical research. Business Strategy and the Environment, 24(1), 20–39.10.1002/bse.1803 Search in Google Scholar

Martinsons, M., Davison, R., & Tse, D. (1999). The balanced scorecard: a foundation for the strategic management of information systems. Decision Support Systems, 25, 71–88.10.1016/S0167-9236(98)00086-4 Search in Google Scholar

Moon, M.. (2000). Organizational Commitment Revisited in New Public Management: Motivation, Organizational Culture, Sector, and Managerial Level. Public Performance & Management Review, 24, 177.10.2307/3381267 Search in Google Scholar

Niven, P. (2007). Balanced Scorecard: Korak po korak. Zagreb: Masmedia. Search in Google Scholar

Nørreklit, H. (2003). The balance scorecard – what is the score?. Accounting Organization and Society, 28(6).10.1016/S0361-3682(02)00097-1 Search in Google Scholar

Olson, E. and Slater, S. (2002). The Balanced Scorecard, Competitive Strategy, and Performance. Business Horizons. 45. 11–16.10.1016/S0007-6813(02)00198-2 Search in Google Scholar

Orsag, S. (1997). Vrednovanje poduzeća. Infoinvest, 225–228. Search in Google Scholar

Osmanagić Bedenik, N. (1993). Potencijali poduzeća : analiza i dijagnoza potencijala u poslovanju poduzeća. Biblioteka Management, 1(3). Search in Google Scholar

Parmenter, D. (2010). Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. John Wiley & Sons, Hoboken. Search in Google Scholar

Perrini, F., Russo, A., Tencati, A., & Vurro, C. (2011). Deconstructing the relationship between corporate social and financial performance. Journal of Business Ethics, 102(1), 59–76.10.1007/s10551-011-1194-1 Search in Google Scholar

Porter, L., & Tanner, S. (2012). Assessing business excellence. Routledge.10.4324/9780080493930 Search in Google Scholar

Psomas, E., Kafetzopoulos, D., & Gotzamani, K. (2018). Determinants of company innovation and market performance. The TQM Journal.10.1108/TQM-07-2017-0074 Search in Google Scholar

Quesado, P. R., Aibar Guzmán, B., & Lima Rodrigues, L. (2018). Advantages and contributions in the balanced scorecard implementation. Intangible capital, 14(1), 186–201.10.3926/ic.1110 Search in Google Scholar

Ritala, P. (2012). Coopetition strategy–when is it successful? Empirical evidence on innovation and market performance. British Journal of management, 23(3), 307–324.10.1111/j.1467-8551.2011.00741.x Search in Google Scholar

Rompho, N. (2011). Why the balanced scorecard fails in SMEs: A case study. International Journal of Business and Management, 6(11), 39.10.5539/ijbm.v6n11p39 Search in Google Scholar

Sarkis, J. (2012). A boundaries and flows perspective of green supply chain management. Supply Chain Management, 17, 202–216.10.1108/13598541211212924 Search in Google Scholar

Sikavica, P., Bahtijarević-Šiber, F. and Pološki Vokić, N. (2008). Temelji menadžmenta, Školska knjiga. Search in Google Scholar

Sim, K. & Koh, H. (2001). Balanced scorecard: A rising trend in strategic performance measurement. Measuring Business Excellence, 5, 18–27.10.1108/13683040110397248 Search in Google Scholar

Speckbacher, G. & Bischof, J. & Pfeiffer, T. (2003). A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries. Management Accounting Research, 14, 361-388.10.1016/j.mar.2003.10.001 Search in Google Scholar

Spee, P. & Jarzabkowski, P. (2009). Strategic planning as communicative process. Organization Studies, 32.10.1177/0170840611411387 Search in Google Scholar

Srivastava, R. & Shervani, T. & Fahey, L. (1998). Market-Based Assets and Shareholder Value: A Framework for Analysis. Journal of Marketing, 62.10.1177/002224299806200102 Search in Google Scholar

Sturdy, A. (2004). The Adoption of Management Ideas and Practices: Theoretical Perspectives and Possibilities. Management Learning, 35, 155–179.10.1177/1350507604043023 Search in Google Scholar

Surroca, J., Tribó, J. A., & Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic management journal, 31(5), 463–490.10.1002/smj.820 Search in Google Scholar

Turkalj, Z. & Fosic, I. & Dujak, D. (2008). Conflict Management in Organization. Interdisciplinary Management Research, 4, 505–515. Search in Google Scholar

Vitezić, N. (2008). Interaktivni odnos računovodstva, kontrolinga i internog nadzora. Računovodstvo i porezi u sadašnjim uvjetima poslovanja, 29–46. Search in Google Scholar

Vora, M. K. (2013). Business excellence through sustainable change management. The TQM Journal. Search in Google Scholar

Vrtiprah, V. & Sladoljev, J. (2012). Utjecaj Zadovoljstva Zaposlenika Na Kvalitetu Proizvoda I Usluga U Hotelskom Poduzeću. Ekonomska misao i praksa. Search in Google Scholar

Westerfield, R. J. (2003). Fundamentals of Corporate Finance, McGraw Hill, Boston Search in Google Scholar

Wiig, K.M. (1997), “Knowledge Management: An Introduction and Perspective”, Journal of Knowledge Management, 1(1).10.1108/13673279710800682 Search in Google Scholar

Yong, A.G, & Pearce, S. (2013). A beginner's guide to factor analysis: Focusing on exploratory factor analysis'. Tutorials in Quantitative Methods for Psychology, 9(2), 79–94.10.20982/tqmp.09.2.p079 Search in Google Scholar

Žager K. & Žager L. (1999). Analiza financijskih izvještaja. Masmedia Zagreb. Search in Google Scholar