登入選單
返回Google圖書搜尋
The Rationalization of Balanced Scorecard Using Multivariate Statistical Approach
註釋The thesis examines the relationship between structural equation modeling and the Balanced Scorecard. Filtering financial and non-financial key performance indicators (KPI) into strategic perspectives, the paper propose a rational construction of Balanced Scorecard by finding the optimal cause-and-effect scheme. This choice is made by implementing the Partial Least Squares (PLS) in the final model. One will note that the Kaplan and Norton's model of BSC is only a particular case of thesis findings and that an optimal layout does exist. Following this step, the thesis propose a general approach to build step-by-step a rational and optimal Balanced Scorecard and sustain this modeling with two pragmatic cases in the banking and health sector.