研究绩效管理系统多年来对平衡计分卡的研究:文献计量分析

IF 3.6 Q2 MANAGEMENT
Vishakha Jaiswal, Keyur Thaker
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引用次数: 0

摘要

目的自卡普兰和诺顿于 1992 年推出平衡计分卡以来,该卡在各学科的研究和实践中获得了相当大的关注。通过文献计量分析,本研究探讨了过去 20 年平衡计分卡的研究趋势,并确定了未来的研究领域。设计/方法/途径使用 Web of Science 数据库提取 2003 年至 2023 年期间以 "平衡计分卡 "为主题的研究论文。最终样本包括 445 篇文章。通过研究剖析和主题分析,采用文献计量分析法对趋势和模式进行了分析。研究结果研究结果表明,平衡计分卡跨越了包括商业和运营在内的各个学科,丰富了平衡计分卡研究的理论和实践。与初级研究相比,分析和调查方法更为普遍。来自美国和英国的学者为平衡计分卡研究做出了显著贡献。新出现的主题包括将人力资源、可持续性、绩效评估中的主观性和非财务绩效指标纳入平衡计分卡,以改善战略决策。通过研究 BSC 研究的演变,管理者将获得对绩效管理的有益见解,从而找到适合当今行业需求的方法。原创性/价值作者的贡献在于利用文献计量分析对过去 20 年的研究范围进行了有益的阐述,从而填补了空白,并激励了未来的研究方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Studying research in balanced scorecard over the years in performance management systems: a bibliometric analysis

Purpose

Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research.

Design/methodology/approach

The Web of Science database was used to extract research papers from the 2003 to 2023 period with “Balanced Scorecard” as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis.

Findings

The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making.

Practical implications

The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs.

Originality/value

The authors’ contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions.

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来源期刊
CiteScore
7.90
自引率
9.70%
发文量
87
期刊介绍: ■Organisational design and methods ■Performance management ■Performance measurement tools and techniques ■Process analysis, engineering and re-engineering ■Quality and business excellence management Articles can address these topics theoretically or empirically through either a descriptive or critical approach. The co-Editors support articles that significantly bring new knowledge to the area both for academics and practitioners. The material for publication in IJPPM should be written in a manner which makes it accessible to its entire wide-ranging readership. Submissions of highly technical or mathematically-oriented papers are discouraged.
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