Greening the balanced scorecard
Länsiluoto, A., & Järvenpää, M. (2010). Greening the balanced scorecard. Business Horizons, 53 (4 July - August), 385-395. doi:10.1016/j.bushor.2010.03.003
Published inBusiness Horizons
© 2010 Kelley School of Business, Indiana University. This is a final draft version of an article whose final and definitive form has been published by Elsevier. Published in this repository with the kind permission of the publisher.
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. ...
PublisherElsevier, Kelley School of Business
MetadataShow full item record
- Kauppakorkeakoulu 
Showing items with similar title or keywords.
Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities Rautiainen, Antti (University of Jyväskylä, 2010)
Balance with logic-Measuring the performance and sustainable development efforts of an NPO in rural Ethiopia Urquía-Grande, Elena; Lorain, Marie-Anne; Rautiainen, Antti Ilmari; Cano-Montero, Elisa Isabel (Elsevier, 2021)The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long ...
Constructing performance measurement model for the M&A integration project - Objectives and Key Results (OKR) Luhtaniemi, Petrus (2020)Yrityskaupat ovat strategisia hankkeita, jotka voivat tuoda kummallekin osapuolelle erilaisia etuja kuten mahdollisuuden tehdä liiketoimintaa yhdessä tehokkaammin kuin erikseen. Synergiat ovatkin yksi yleisimmistä syistä ...
Länsiluoto, Aapo; Järvenpää, Marko (Emerald, 2010)Purpose – The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the ...
Vos, Marita (Belal A.Kaifi, Ed. & Pub., 2015)A Communication Health Check, based on an existing tool for measuring communication quality, was customized for Finnish companies and supporting software was developed to create an online tool. A pilot measurement procedure ...