Balanced Scorecard in developing and future-bearing organizations
a literature analysis and causal inference framework
DOI:
https://doi.org/10.23925/2179-3565.2024v15i4p110-123Palabras clave:
Balanced Scorecarde, Bibiometric analysis, Causal inferenceResumen
This study compiles and evaluates the balanced scorecard literature that has been published in mainstream academic journals since Kaplan and Norton introduced the balanced scorecard in 1992. In light of the influence of the balanced scorecard on accounting practices, a research framework is established in accordance with the system effectiveness model by Doll and Torkzadeh. The literature is categorized into upstream, application, and downstream literature on the basis of the abstract concept of the balanced scorecard, its concretization into the enterprise, and its impact on the enterprise. This classification can assist in identifying opportunities for future research and promoting it. Furthermore, the characteristics and benefits of domain-balanced scorecard research are examined in accordance with this framework. In parallel, the bibliometric method is employed to evaluate the application content and prospective research direction of the balanced scorecard via the VOSviewer model. Finally, the literature is summarized, and the future research trajectory of the balanced scorecard is projected from the perspective of the era context and the logical framework of the article.
Citas
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