Construction of the balanced scorecard by using structural equation models with latent variables

Authors

  • Giuseppe Boari Dipartimento di Scienze Statistiche, Università Cattolica del S. Cuore
  • Gabriele Cantaluppi

DOI:

https://doi.org/10.1285/i2037-3627v1n1p66

Keywords:

Balanced Scorecard, Business Scorecard, Structural Equation Models, Latent Variables.

Abstract

The Balanced Scorecard is one of the most important quantitative tool for the business strategic planning. Its implementation usually concerns the construction and analysis of proper weighted averages of the so-called Key Performance Indicators (KPI); these are either objective or subjective evaluations of the performance levels attained by the various sub-systems constituting a business organization. Recent evolutions of the model are considered and a particular version of the Balanced Scorecard, based on Structural Equation Models with Latent Variables, is introduced.

Author Biography

Giuseppe Boari, Dipartimento di Scienze Statistiche, Università Cattolica del S. Cuore

Dipartimento di Scienze Statistiche

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Published

26-11-2010

Issue

Vol. 1 No. 1 (2010): EJASA: Decision Support Systems and Services Evaluation

Section

Special Issue - IES2009

License

Authors who publish with this publication accept all the terms and conditions of the Creative Commons license at the link below.

Gli autori che pubblicano in questa rivista accettano i termini e le condizioni specificate nella licenza Creative Commons di cui al link sottostante.

https://creativecommons.org/licenses/by-nc-nd/3.0/it/legalcode