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Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

2012

Business

Balanced

Articles 1 - 3 of 3

Full-Text Articles in Social and Behavioral Sciences

Implementing A Sustainability Balanced Scorecard 'Dashboard' Approach To Assess Organisational Legitimacy, Tairan (Kevin) Huang, Matthew P. Pepper, Graham D. Bowrey Nov 2012

Implementing A Sustainability Balanced Scorecard 'Dashboard' Approach To Assess Organisational Legitimacy, Tairan (Kevin) Huang, Matthew P. Pepper, Graham D. Bowrey

Graham Bowrey

Purpose: The purpose of this paper is to identify and determine the contributing factors which influence the contents of a firm‟s sustainability reporting through combined social and environmental accounting and management perspectives. Design/methodology/approach: This paper analyzes the disclosed sustainability indicators of a major Australian financial institution, Westpac, through the application of the research method content analysis. The theoretical framework will be shaped by the consideration of legitimacy theory and the Balanced Scorecard approach. Findings: The results indicate that the four perspectives of a traditional Balanced Scorecard are related to the main sources of influential inputs to Westpac ...


Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington Oct 2012

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Ed Arrington

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes ...


The Integration Of Balanced Scorecard Models, Carol J. Mcnair-Connolly, Ted Watts Apr 2012

The Integration Of Balanced Scorecard Models, Carol J. Mcnair-Connolly, Ted Watts

Ted Watts

The entire focus of any balanced scorecard model (BSM) is to ensure that a wide range of events and outcomes are captured in ways useful to decision makers. An important question arises - which decision maker? And, equally important, must this decision maker be intimately familiar with a supposed organizational strategy in order to succeed? The answer to the first question helps us sort the BSMs into subgroups; the answer to the second question suggests that strategy may be as simple as the will of an organization and its members to survive to fight one more day. Building on the work ...