بررسی تجربی بر رابطه بین چارچوب توسعه پایدار کارت امتیازی متوازن (SBSC) و تاثیر آنها بر عملکرد مالی

PDF - انگلیسی- 2016 - مقاله بیس حسابداری مناسب برای پایان نامه کارشناسی ارشد و دکتری 26 صفحه An Empirical Investigation on the Links Within a Sustainability Balanced Scorecard (SBSC) Framework and Their Impact on Financial Performance. Purpose  This study investigates the feasibility of integrating the social, environmental, and innovation processes within the four SBSC perspective model by determining the extent of linkages between and within the four SBSC perspectives. Design/methodology/approach   A survey collected responses from senior management and middle management of large Australian companies. Findings   The findings support several positive significant associations. Direct associations are found between value-creating processes within the Internal Proce ...