Reflexive selection of implicit indicators in the balanced scorecard of an organization

DOI

10.2991/cssdre-18.2018.115How to use a DOI?

Keywords

reflexive control, balanced scorecard, organization, implicit indicators, reflexion

Abstract

The paper describes a model designed to reflexively select implicit indicators of organization management using a classical approach implemented by R. Kaplan and D. Norton. According to the developed model, the entire balanced scorecard of an organization is represented in the form of a causal field structurally divided into three sub-models: “implicit indicators”, “indirect indicators”, and "key indicators". Such representation makes it possible not only to find implicit indicators of an organization's performance in pursuing strategic goals, but also to balance the total number of indicators on the strategy map, to assess the strength of indicators' linkage both among and within the sub-models, and to justify and coordinate their quantitative modification.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dmitriy Nazarov
AU  - Yuliya Kuvayeva
AU  - Anna Serebrennikova
PY  - 2018/05
DA  - 2018/05
TI  - Reflexive selection of implicit indicators in the balanced scorecard of an organization
BT  - Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
PB  - Atlantis Press
SP  - 558
EP  - 563
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-18.2018.115
DO  - 10.2991/cssdre-18.2018.115
ID  - Nazarov2018/05
ER  -