دانلود مقاله ISI انگلیسی شماره 369
عنوان فارسی مقاله

سبز شدن کارت امتیازی متوازن

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
369 2010 11 صفحه PDF سفارش دهید 5810 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Greening the balanced scorecard
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Business Horizons, Volume 53, Issue 4, July–August 2010, Pages 385–395

کلمات کلیدی
نیروهای پیشرو - موانع - تغییر - محیط - سیستم های ارزیابی عملکرد () - کارت امتیازی متوازن - سیستم ارزیابی عملکرد
پیش نمایش مقاله
پیش نمایش مقاله سبز شدن کارت امتیازی متوازن

چکیده انگلیسی

Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management accounting change, even though the change factors can be either dynamic or static. The study also proposes that company culture should be carefully taken into account when companies are changing their PMS. Technical changes to PMS are far easier to accomplish than are changes to a dominant culture. Finally, we suggest that utilizing the BSC for the purposes of environmental management is a worthwhile pursuit.

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