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dc.contributor.authorLänsiluoto, Aapo
dc.contributor.authorJärvenpää, Marko
dc.date.accessioned2016-02-18T10:41:21Z
dc.date.available2016-02-18T10:41:21Z
dc.date.issued2010
dc.identifier.citationLänsiluoto, A., & Järvenpää, M. (2010). Greening the balanced scorecard. <em>Business Horizons</em>, 53 (4 July - August), 385-395. <a href="http://dx.doi.org/10.1016/j.bushor.2010.03.003">doi:10.1016/j.bushor.2010.03.003</a>
dc.identifier.otherTUTKAID_42260
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/48820
dc.description.abstractEnvironmental 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.
dc.language.isoeng
dc.publisherElsevier, Kelley School of Business
dc.relation.ispartofseriesBusiness Horizons
dc.subject.otherjohdon laskentatoimi
dc.subject.otherympäristölaskenta
dc.subject.othersuoritusmittaus
dc.subject.othermanagement accounting
dc.subject.otherenvironmental accounting
dc.subject.otherperformance measurement
dc.titleGreening the balanced scorecard
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201602161585
dc.contributor.laitosTaloustieteiden tiedekuntafi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineLaskentatoimi
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2016-02-16T13:15:09Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange385-395
dc.relation.issn0007-6813
dc.relation.volume53
dc.type.versionacceptedVersion
dc.rights.copyright© 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.
dc.rights.accesslevelopenAccessfi
dc.relation.doi10.1016/j.bushor.2010.03.003


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