Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.15/2983 |
Resumo: | Claimed by the Harvard Business Review as one of the main innovations of recent decades in management systems, the Balanced Scorecard (BSC) has been widely studied and applied in different management contexts. However, despite recent progress and its undeniable merit, the BSC has its own shortcomings. As reported in the literature, it seems generally agreed that the way compensations between criteria within a BSC framework are calculated remains an open issue. Thus, one of the contributions of this study is to augment the theoretical discussion on the potentialities of the multiple criteria decision analysis (MCDA) approach to bring simplicity and transparency to the calculation of compensations (i.e. trade-offs) among evaluation criteria within a BSC framework. It seems important to underline that this paper builds on previous work and is not empirical research. However, it aims to extend the discussion to other (new) measurement contexts. We believe that the development and promotion of the integrated use of MCDA tools in BSC applications to measure trade-offs among evaluation criteria in the BSC framework can be a key factor in ensuring more successful implementations and uses of the BSC within firms. |
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Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research fieldBalanced Scorecard (BSC)Decision makingFrameworkMCDAMultiple criteriaTrade-offsClaimed by the Harvard Business Review as one of the main innovations of recent decades in management systems, the Balanced Scorecard (BSC) has been widely studied and applied in different management contexts. However, despite recent progress and its undeniable merit, the BSC has its own shortcomings. As reported in the literature, it seems generally agreed that the way compensations between criteria within a BSC framework are calculated remains an open issue. Thus, one of the contributions of this study is to augment the theoretical discussion on the potentialities of the multiple criteria decision analysis (MCDA) approach to bring simplicity and transparency to the calculation of compensations (i.e. trade-offs) among evaluation criteria within a BSC framework. It seems important to underline that this paper builds on previous work and is not empirical research. However, it aims to extend the discussion to other (new) measurement contexts. We believe that the development and promotion of the integrated use of MCDA tools in BSC applications to measure trade-offs among evaluation criteria in the BSC framework can be a key factor in ensuring more successful implementations and uses of the BSC within firms.Taylor & FrancisRepositório Científico do Instituto Politécnico de SantarémFerreira, Fernando A. F.2020-07-14T09:19:38Z20132013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.15/2983engFerreira, F. A. F. (2013). Measuring Trade-Offs among Criteria in a Balanced Scorecard Framework: Possible Contributions from the Multiple Criteria Decision Analysis Research Field. Journal of Business Economics & Management, 14(3), 433–447. doi: 10.3846/16111699.2011.6317441611-169910.3846/16111699.2011.631744metadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-21T07:34:26Zoai:repositorio.ipsantarem.pt:10400.15/2983Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:54:51.223108Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
title |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
spellingShingle |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field Ferreira, Fernando A. F. Balanced Scorecard (BSC) Decision making Framework MCDA Multiple criteria Trade-offs |
title_short |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
title_full |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
title_fullStr |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
title_full_unstemmed |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
title_sort |
Measuring trade-offs among criteria in a balanced scorecard framework:possible contributions from th multiple criteria decision analysis research field |
author |
Ferreira, Fernando A. F. |
author_facet |
Ferreira, Fernando A. F. |
author_role |
author |
dc.contributor.none.fl_str_mv |
Repositório Científico do Instituto Politécnico de Santarém |
dc.contributor.author.fl_str_mv |
Ferreira, Fernando A. F. |
dc.subject.por.fl_str_mv |
Balanced Scorecard (BSC) Decision making Framework MCDA Multiple criteria Trade-offs |
topic |
Balanced Scorecard (BSC) Decision making Framework MCDA Multiple criteria Trade-offs |
description |
Claimed by the Harvard Business Review as one of the main innovations of recent decades in management systems, the Balanced Scorecard (BSC) has been widely studied and applied in different management contexts. However, despite recent progress and its undeniable merit, the BSC has its own shortcomings. As reported in the literature, it seems generally agreed that the way compensations between criteria within a BSC framework are calculated remains an open issue. Thus, one of the contributions of this study is to augment the theoretical discussion on the potentialities of the multiple criteria decision analysis (MCDA) approach to bring simplicity and transparency to the calculation of compensations (i.e. trade-offs) among evaluation criteria within a BSC framework. It seems important to underline that this paper builds on previous work and is not empirical research. However, it aims to extend the discussion to other (new) measurement contexts. We believe that the development and promotion of the integrated use of MCDA tools in BSC applications to measure trade-offs among evaluation criteria in the BSC framework can be a key factor in ensuring more successful implementations and uses of the BSC within firms. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013 2013-01-01T00:00:00Z 2020-07-14T09:19:38Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.15/2983 |
url |
http://hdl.handle.net/10400.15/2983 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Ferreira, F. A. F. (2013). Measuring Trade-Offs among Criteria in a Balanced Scorecard Framework: Possible Contributions from the Multiple Criteria Decision Analysis Research Field. Journal of Business Economics & Management, 14(3), 433–447. doi: 10.3846/16111699.2011.631744 1611-1699 10.3846/16111699.2011.631744 |
dc.rights.driver.fl_str_mv |
metadata only access info:eu-repo/semantics/openAccess |
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metadata only access |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor & Francis |
publisher.none.fl_str_mv |
Taylor & Francis |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137038289600512 |