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
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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。
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.
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