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Hierarchical Balanced Scorecard-based Organizational Goals and the Efficiency of Controls Processes by Sangjae Lee; Francis Joseph Costello; Kun Chang Lee is a Business, Management and Accounting article available to read on EtoBox.

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Our paper suggests the maximized extent of hierarchically interrelated balanced scorecard-based organizational goals (e.g., financial, customer, internal business, learning, and growth) by weighting the current status of controls processes. The efficiency of the controls processes was analyzed given the extent of maximized organizational goals to show the adjustment of controls that can proceed given the maximized extent of governance objectives. This paper uses the survey data collected from two IT service companies based in China (n = 96) and Korea (n = 191). Using a genetic algorithm, we found the optimized extent of the hierarchically interrelated organizational goals accomplished from the controls processes' weighted current status. The efficiency of the current status for the controls processes was evaluated using data envelopment analysis to produce IT and enterprise goals and governance objectives. Based on the maximized extent of the goals provided from the current status of the controls, the significantly different average efficiencies are suggested among the five classes of the controls processes. The slack analysis of controls shows the specific controls processes and t

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Author

Sangjae Lee; Francis Joseph Costello; Kun Chang Lee

Publisher

Elsevier BV

Published

2021

Language

EN

Field

Business, Management and Accounting (Social Sciences)