{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,9,15]],"date-time":"2024-09-15T08:29:17Z","timestamp":1726388957503},"reference-count":36,"publisher":"Emerald","issue":"6\/7","license":[{"start":{"date-parts":[[2015,6,1]],"date-time":"2015-06-01T00:00:00Z","timestamp":1433116800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,6,1]]},"abstract":"\n Purpose<\/jats:title>\n \u2013 Successful future has inspired organizations to measure long-term and non-financial measurements and key performance indicators (KPIs). Kaplan and Norton proposed balanced scorecard (BSC) for this issue and have extended it to one of the most preferred strategic management system\u2019s tools. However, available planning tools like BSC have some limitations, like dependency to the developer, weakness in showing time delays, and also mathematical relationships between lead and lag indicators. In this paper, the authors would present a new methodology for developing BSCs, which would be able to overcome these limitations. Therefore, the purpose of this paper is to develop an integrated framework for developing BSC with system dynamics approach (a dynamic BSC (DBSC)) which has lower limitation in compare with traditional BSC. The other purpose of this paper is developing a DBSC for an Iranian public transportation company. <\/jats:p>\n <\/jats:sec>\n \n Design\/methodology\/approach<\/jats:title>\n \u2013 Based on this purpose, related literature was thoroughly reviewed and the proposed methodology designed using the system dynamics and BSC concepts. This methodology is a composition of original BSC development methodology and system dynamics principles. An assumed organization has been used for showing methodology\u2019s capability and procedure. Furthermore, a case study has been accomplished in this paper. This case study is a DBSC which has been developed for an Iranian public transportation company. The purpose of this case study is to ensure about proposed methodology implication in action. <\/jats:p>\n <\/jats:sec>\n \n Findings<\/jats:title>\n \u2013 The authors proposed a methodology which can be applied for developing BSCs. This methodology consists of six different steps which are: developing a system for organization, selecting stakeholders\u2019 most important objectives and target, identifying organization\u2019s objectives and their KPIs for different BSC aspects, developing strategy map, targeting, and selecting initiatives. In the proceeding of this paper, the proposed methodology and its steps would be explained in detail. <\/jats:p>\n <\/jats:sec>\n \n Originality\/value<\/jats:title>\n \u2013 The system dynamic approach has precedents in business studies; however, this research makes this approach operational in BSC designing and analysis. BSCs, which developed by this methodology can show time delays between an organization\u2019s objectives, its KPIs\u2019 relationship and also planning for it. Selecting achievable and rational vision and objectives\u2019 targets, change management, scenario planning and policy analysis are other values which can be achieved by DBSC deployment which need further researches. In summary, this research has shown an integrated framework for developing DBSC and then applies it to an Iranian public transportation company. Therefore, another contribution of this paper is the application of this method for an Iranian public transportation company.<\/jats:p>\n <\/jats:sec>","DOI":"10.1108\/k-12-2014-0287","type":"journal-article","created":{"date-parts":[[2015,9,25]],"date-time":"2015-09-25T08:26:13Z","timestamp":1443169573000},"page":"1049-1066","source":"Crossref","is-referenced-by-count":17,"title":["Proposing a basic methodology for developing balanced scorecard by system dynamics approach"],"prefix":"10.1108","volume":"44","author":[{"given":"Seyed Behnam","family":"Khakbaz","sequence":"first","affiliation":[]},{"given":"Nastaran","family":"Hajiheydari","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2020122321354244800_b1","doi-asserted-by":"crossref","unstructured":"Barnabe, F.\n (2011), \u201cA \u2018system\n dynamics-based balanced scorecard\u2019 to support strategic decision making insights from a case study\u201d, \n International Journal of Productivity and Performance Management\n , Vol. 60 No. 5, pp. 446-473.","DOI":"10.1108\/17410401111140383"},{"key":"key2020122321354244800_b2","doi-asserted-by":"crossref","unstructured":"Barnabe, F.\n and \n Busco, C.\n (2012), \u201cThe causal relationships between performance drivers and outcomes reinforcing balanced scorecards\u2019 implementation through system dynamics models\u201d, \n Journal of Accounting & Organizational Change\n , Vol. 8 No. 4, pp. 528-538.","DOI":"10.1108\/18325911211273518"},{"key":"key2020122321354244800_b3","doi-asserted-by":"crossref","unstructured":"Bianchi, C.\n and \n Montemaggiore, G.B.\n (2008), \u201cEnhancing strategy design and planning in public utilities through \u2018dynamic\u2019 balanced scorecards: insights from a project in a city water company\u201d, \n System Dynamics Review\n , Vol. 24 No. 2, pp. 175-213.","DOI":"10.1002\/sdr.395"},{"key":"key2020122321354244800_b4","doi-asserted-by":"crossref","unstructured":"Capelo, C.\n and \n Dias, J.F.\n (2009), \u201cA system dynamics-based simulation experiment for testing mental model and performance effects of using the balanced scorecard\u201d, \n System Dynamics Review\n , Vol. 25 No. 1, pp. 1-34.","DOI":"10.1002\/sdr.413"},{"key":"key2020122321354244800_b5","doi-asserted-by":"crossref","unstructured":"Dzombak, R.\n , \n Mehta, C.\n , \n Mehta, K.\n and \n Bilen, S.G.\n (2013), \u201cThe relevance\n of systems thinking in the quest for multi\ufb01nal social enterprises\u201d, \n Systemic Practice and Action Research\n , Vol. 27 No. 6, pp. 593-606.","DOI":"10.1007\/s11213-013-9313-9"},{"key":"key2020122321354244800_b6","unstructured":"Forrester, J.W.\n (1958), \u201cIndustrial dynamics: a major breakthrough for decision makers\u201d, \n Harvard Business Review\n , Vol. 36 No. 4, pp. 37-66."},{"key":"key2020122321354244800_b7","unstructured":"Forrester, J.W.\n (1969), \n Urban dynamics\n , Pegasus Commu nications, Waltham."},{"key":"key2020122321354244800_b8","unstructured":"Grant, R.M.\n (2013), \n Contemporary Strategy Analysis\n , Wiley, Barcelona."},{"key":"key2020122321354244800_b9","unstructured":"Groat, L.\n and \n Wang, D.\n (2002), \n Architectural Research Methods\n , John Wiley \n\t\t\t\t\t&\n\t\t\t\t Sons, New York, NY."},{"key":"key2020122321354244800_b10","doi-asserted-by":"crossref","unstructured":"Hudson, M.\n , \n mart, A.\n and \n Bourne, M.\n (2001), \u201cTheory and practice in SME performance measurement systems\u201d, \n International Journal of Operations and Production Management\n , Vol. 21 No. 8, pp. 1096-1115.","DOI":"10.1108\/EUM0000000005587"},{"key":"key2020122321354244800_b11","unstructured":"Kaplan, R.\n and \n Atkinson, A.\n (1998), \n Advanced Management Accounting\n , Prentice Hall Internationa, Englewood Cliffs, NJ."},{"key":"key2020122321354244800_b12","unstructured":"Kaplan, R.\n and \n Norton, D.\n (1992), \u201cThe balanced scorecard \u2013 measures that drive performance\u201d, \n Harvard Business Review\n , Vol. 70 No. 1, pp. 71-79."},{"key":"key2020122321354244800_b13","unstructured":"Kaplan, R.\n and \n Norton, D.\n (1993), \u201cPutting the balanced scorecard to work\u201d, \n Harvard Business Review\n , Vol. 71 No. 5, pp. 2-16."},{"key":"key2020122321354244800_b14","unstructured":"Kaplan, R.\n and \n Norton, D.\n (1996a), \n Balanced Scorecard: Translating Strategy into Action\n , Harvard Business School Press, Boston, MA."},{"key":"key2020122321354244800_b15","unstructured":"Kaplan, R.\n and \n Norton, D.\n (1996b), \u201cUsing the balanced scorecard as a strategic management system\u201d, \n Harvard Business Review\n , Vol. 74 No. 1, pp. 75-85."},{"key":"key2020122321354244800_b16","unstructured":"Kaplan, R.\n and \n Norton, D.\n (2004), \n Strategy Maps: Converting Intangible Assets into Tangible Outcomes\n , Harvard Business School Press, Boston, MA."},{"key":"key2020122321354244800_b17","unstructured":"Kaplan, R.\n and \n Norton, D.\n (2006), \n Alignment\n , Harvard Business School Press, Boston, MA."},{"key":"key2020122321354244800_b18","unstructured":"Kaplan, R.\n and \n Norton, D.\n (2008), \n The Execution Premium. Linking Strategy to Operations for Competitive Advantage\n , Harvard Business Press, Boston, MA."},{"key":"key2020122321354244800_b19","doi-asserted-by":"crossref","unstructured":"Kunc, M.\n (2008), \u201cUsing systems thinking to enhance strategy maps\u201d, \n Management Decision\n , Vol. 46 No. 5, pp. 761-778.","DOI":"10.1108\/00251740810873752"},{"key":"key2020122321354244800_b20","doi-asserted-by":"crossref","unstructured":"Lawrie, G.\n and \n Cobbold, I.\n (2004), \u201cThird-generation balanced scorecard: evolution of an effective strategic control tool\u201d, \n International Journal of Productivity and Performance Management\n , Vol. 53 No. 7, pp. 611-623.","DOI":"10.1108\/17410400410561231"},{"key":"key2020122321354244800_b21","doi-asserted-by":"crossref","unstructured":"Mooraj, S.\n , \n Oyon, D.\n and \n Hostettler, D.\n (1999), \u201cThe balanced scorecard: a necessary good or an unnecessary evil?\u201d, \n European Management Journal\n , Vol. 17 No. 5, pp. 481-491.","DOI":"10.1016\/S0263-2373(99)00034-1"},{"key":"key2020122321354244800_b22","unstructured":"Morecroft, J.\n (2007), \n Strategic Modelling and Business Dynamics\n , Wiley, Chichester."},{"key":"key2020122321354244800_b23","unstructured":"Neely, A.\n , \n Adams, C.\n and \n Kennerley, M.\n (2002), \n The Performance Prism: The Scorecard for Measuring and Managing Business Success\n , Financial Times Prentice Hall, London."},{"key":"key2020122321354244800_b24","doi-asserted-by":"crossref","unstructured":"Nielsen, S.\n and \n Nielsen, E.H.\n (2008), \u201cSystem dynamics modelling for a balanced scorecard computing the influence of skills, customers, and work in process on the return on capital employed\u201d, \n Management Research News\n , Vol. 31 No. 3, pp. 169-188.","DOI":"10.1108\/01409170810851276"},{"key":"key2020122321354244800_b25","doi-asserted-by":"crossref","unstructured":"N\u00f8rreklit, H.\n (2000), \u201cThe balance on the balanced scorecard- a critical analysis of some of its assumptions\u201d, \n Management Accounting Research\n , Vol. 11 No. 1, pp. 65-88.","DOI":"10.1006\/mare.1999.0121"},{"key":"key2020122321354244800_b26","unstructured":"Porter, M.E.\n (1985), \n Competitive Advantage: Creating and Sustaining Superior Performance\n , Simon and Schuster, New York, NY."},{"key":"key2020122321354244800_b27","unstructured":"Porter, M.E.\n (2008), \u201cThe five competitive forces that shape strategy\u201d, \n Harvard Business Review\n , Vol. 86 No. 1, pp. 86-104."},{"key":"key2020122321354244800_b28","doi-asserted-by":"crossref","unstructured":"Saltelli, A.\n , \n Ratto, M.\n , \n Andres, T.\n , \n Campolongo, F.\n , \n Cariboni, J.\n , \n Gatelli, D.\n , \n Saisana, M.\n and \n Tarantola, S.\n (2008), \n Global\n \n \n Sensitivity Analysis: The Primer\n , John Wiley \n\t\t\t\t\t&\n\t\t\t\t Sons, Chichester.","DOI":"10.1002\/9780470725184"},{"key":"key2020122321354244800_b29","unstructured":"Senge, P.\n (1990), \n The Fifth Discipline: The Art and Practice of the Learning Organization\n , Doubleday\/Currency, London."},{"key":"key2020122321354244800_b30","unstructured":"Stake, R.\n (1995), \n The Art of case study Research\n , Sage, Thousand Oaks, CA, New London, CT."},{"key":"key2020122321354244800_b31","unstructured":"Sterman, J.D.\n (2000), \n Business Dynamics. Systems Thinking and Modeling for a Complex World\n , Irwin McGraw-Hill, Boston, MA."},{"key":"key2020122321354244800_b32","doi-asserted-by":"crossref","unstructured":"Sterman, J.D.\n (2001), \u201cSystem dynamics modeling: tools for learning in a complex world\u201d, \n California Management Review\n , Vol. 43 No. 4, pp. 8-25.","DOI":"10.2307\/41166098"},{"key":"key2020122321354244800_b33","doi-asserted-by":"crossref","unstructured":"Waterman, R.H.J.\n , \n Peters, T.J.\n and \n Phillips, J.R.\n (1980), \u201cStructure is not organization\u201d, \n Business Horizons\n , Vol. 23 No. 3, pp. 14-26.","DOI":"10.1016\/0007-6813(80)90027-0"},{"key":"key2020122321354244800_b34","doi-asserted-by":"crossref","unstructured":"Woodside, A.\n (2006), \u201cAdvancing systems thinking and building microworlds in business and industrial marketing\u201d, \n Journal of Business and Industrial Marketing\n , Vol. 21 No. 1, pp. 24-29.","DOI":"10.1108\/08858620610643148"},{"key":"key2020122321354244800_b35","unstructured":"Yin, R.K.\n (2009), \n Case Study Research\n , 4th ed., Sage, Thousand Oaks, CA."},{"key":"key2020122321354244800_b36","doi-asserted-by":"crossref","unstructured":"Y\u00fcksel, \u0130.\n (2012), \u201cDeveloping a multi-criteria decision making model for PESTEL analysis\u201d, \n International Journal of Business and Management\n , Vol. 7 No. 24, pp. 52-66.","DOI":"10.5539\/ijbm.v7n24p52"}],"container-title":["Kybernetes"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/K-12-2014-0287","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/K-12-2014-0287\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/K-12-2014-0287\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2020,12,23]],"date-time":"2020-12-23T21:42:55Z","timestamp":1608759775000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/K-12-2014-0287\/full\/html"}},"subtitle":[],"editor":[{"given":"Dr","family":"Raul Espejo","sequence":"first","affiliation":[]}],"short-title":[],"issued":{"date-parts":[[2015,6,1]]},"references-count":36,"journal-issue":{"issue":"6\/7","published-print":{"date-parts":[[2015,6,1]]}},"alternative-id":["10.1108\/K-12-2014-0287"],"URL":"https:\/\/doi.org\/10.1108\/k-12-2014-0287","relation":{},"ISSN":["0368-492X"],"issn-type":[{"value":"0368-492X","type":"print"}],"subject":[],"published":{"date-parts":[[2015,6,1]]}}}