Analysis of Company Performance Assessment Using the Balanced Scorecard

Authors

  • Ogi Maulana Firli Universitas Padjadjaran
  • Pratami Wulan Tresna Universitas Padjadjaran Bandung, Indonesia
  • Tetty Herawati Universitas Padjadjaran Bandung, Indonesia

DOI:

10.33395/owner.v7i1.1205

Keywords:

Company Performance, Balanced Scorecard

Abstract

This article is a preliminary study to explore the results of a study conducted on Company Performance Measurement using the Balanced Scorecard using a systematic mapping study (SMS) or a systematic monitoring study. The purpose of this Mapping is to cover the topic of Company Performance Measurement using whatever Balanced Scorecard is being reviewed. This study uses quantitative methods using a study library. A search was conducted on the Scopus database of 18 articles in publications 1999-2022 published in scien­tific journals included in the inclusion criteria. The results of this SMS can provide an overview of opportunities to explore new topics regarding Corporate Performance Measurement using the Balanced Scorecard or take advantage of existing topics about the greatest focus of the BSC. Findings add to the body of literature on the BSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications. Balanced Scorecard is used to gain a complete understanding of each organization’s relative performance (in terms of Financial Perspective, Customer Perspective, Internal Business Process, Learning and growth) to that of its competitors. The results derived from this research helps understand how long-term objectives and short-term goals need to be aligned for a better outcome of a business.

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Published

2022-10-19

How to Cite

Firli, O. M., Tresna, P. W. ., & Herawati, T. . (2022). Analysis of Company Performance Assessment Using the Balanced Scorecard. Owner : Riset Dan Jurnal Akuntansi, 7(1). https://doi.org/10.33395/owner.v7i1.1205