The integration of social and environmental issues into their business model is today a major issue for companies facing the challenge of sustainability. This is leading them to redefine their models of performance measurement. In this perspective, integrated and multi-dimensional frameworks such as Balanced Scorecards (BSCs) and Sustainability Balanced Scorecards (SBSCs) offer attractive opportunities. Drawing on a systematic literature review (SRL), this article provides an analysis of the literature to identify the main trends in research on (S)BSCs and their contribution to CSR and sustainability issues. While the SLR reveals a major stream of instrumentalist and functionalist research aimed at demonstrating the relevance of SBSC in the strategic alignment of CSR, more critical approaches question the foundations, purposes and architecture of these instruments regarding the macroscopic challenges of sustainability. More precisely, focused on an organizational performance measurement, these tools would struggle to embrace the full complexity of sustainability issues. The article contributes novel insights to expand current models of SBSC from the perspective of a real contribution to strong sustainability challenges.

BACKGROUND: Prostate cancer (PC) is the most common cancer in men in 112 countries, and accounts for 15% of cancers. Because it cannot be prevented, the rise in cases is inevitable, and improvements in diagnostic pathways and treatments are needed, as there is still a shortage of cost-effective diagnostics and widespread oncologically safe treatment options with measurable quality. As part of the implementation of a Full Cycle of Care, instruments have been developed to achieve value-based medicine, such as consistent commitment to measurability. One of these instruments is the Balanced Scorecard (BSC). Here, we propose the first BSC for prostate cancer (PC) treatment.
METHODS: BSCs are used to assess performance in healthcare organizations across four dimensions: financial, patient and referrer, process, and learning and development. This study aimed to identify Key Performance Indicators (KPIs) for each perspective. A systematic literature search was conducted according to PRISMA guidelines using multiple databases and specific search terms to identify KPIs for PC care, excluding case reports and conference abstracts. In total, 44 reports were included in analyses and development of the PC-specific BSC.
RESULTS: In the present study, a PC-specific BSC and KPIs were defined for the four classic perspectives, as well as for a newly developed PC-Specific Disease and Outcome perspective, including patient-related parameters from the German Cancer Society and the International Consortium for Health Outcomes Measurement. In addition, the Process perspective includes KPIs of fulfillment of continuing education of residents and the metrics of structured training of the radical prostatectomy procedure in the Learning and Development perspective.
CONCLUSIONS: The developed BSC provides a comprehensive set of perspectives for an Integrated Practice Unit or center in PC care, ensuring that the indicators remain manageable and applicable. The BSC facilitates value creation in line with Porter\'s Full Cycle of Care by systematically collecting and providing economic, personnel, and medical results, actions, and indicators. In particular, this BSC includes KPIs of structured training of practitioners and metrics of the German Cancer Society, that recently proved to improve PC patients outcomes.

OBJECTIVE: During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.
METHODS: We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.
RESULTS: We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals\' commitment; (2) information technology and the controller\'s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.
CONCLUSIONS: The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

With the rapid growth of the elderly population, the number of elderly welfare centers has expanded significantly. However, the current regulations and standards for foodservice management in these centers are inadequate. To address this issue, this study aimed to develop objective and integrated performance indicators based on the Balanced Scorecard for foodservice programs in elderly welfare centers. To evaluate the validity and reliability of the performance indicators, two Delphi studies were conducted in April 2017. The Delphi survey included the evaluation of strategic goals, financial perspective, customer perspective, learning and growth perspective, and the internal process perspective. The degree of consensus among experts was assessed using Kendall\'s W-test. As a result of the study, the study ultimately identified 33 performance indicators from 12 strategic goals in four perspectives, which could be used as an efficient tool to evaluate, supplement, and improve foodservice in elderly welfare centers.
UNASSIGNED: The online version contains supplementary material available at 10.1007/s10068-023-01468-x.

This study investigates the impact of intra-organizational information, midwife job satisfaction and performance assessment on the quality of midwife services. The questions are empirically tested with survey data obtained from 276 midwives, specialist doctors and nurses, and mothers who recently gave birth in a cross-section of Iranian public healthcare organizations. The results from a structural equation model suggest that an improved performance assessment system leads to higher quality midwife services. In addition, the results indicate that midwife job satisfaction and intra-organizational information increases the quality of midwife services, both directly and indirectly, through the mediating effect of a performance assessment system. Our study contributes to the growing research exploring the interface between accounting and health issues by recognizing the importance of a performance assessment system of midwifery services via the balanced scorecard framework for understanding the quality of midwife services.

UNASSIGNED: Based on the World Health Organization\'s health systems strengthening framework, the Health Systems Governance and Accountability (HSGA) intervention to strengthen public health leadership/management, service integration and outcomes was developed in the Free State.
UNASSIGNED: This study describes the process to implement and measure the effects of the HSGA intervention for system-wide improvement of leadership/management under routine conditions in a resource-constrained setting.
UNASSIGNED: Based on normalisation process theory, participatory discussions were held with health managers, staff and local stakeholders to attain buy-in. Evaluation of the implementation process considered progress in improving leadership/management through application of the Balanced Scorecard (BSC). All provincial reporting units were assessed during 2014/15 and again during 2015/16.
UNASSIGNED: The mean scores on three BSC perspectives improved statistically significantly from 2014/15 to 2015/16: customer (p=0.0085), internal business processes (p=0.0008) and finance (p=0.0001). Overall leadership/management also improved significantly (p=0.0007).
UNASSIGNED: Improvement in leadership/management resulting from implementation of the HSGA intervention was observed during the two years under study. From this experience, successful implementation of a health systems strengthening intervention hinges on a participatory design, appropriate use of theory, as well as application of an evaluation approach to assess the success of implementation.

Cyberattacks negatively impact the performance of enterprises all around the globe. While organizations invest more in cybersecurity to avoid cyberattacks, studies on the factors affecting their overall cybersecurity adoption and awareness are sparse. In this paper, by integrating the diffusion of innovation theory (DOI), technology acceptance model (TAM), and technology-organization-environment (TOE) with the balanced scorecard approach, we propose a comprehensive set of factors that influence cybersecurity adoption and assess the effects of these factors on organizational performance. Data are collected through a survey of IT experts in small and medium-sized enterprises (SMEs) in the United Kingdom, with 147 valid responses. Structural equation modeling based on a statistical package for the social sciences (SPSS) was used to assess the model. The findings identify and confirm the importance of eight factors affecting SMEs\' cybersecurity adoption. Moreover, cybersecurity technology adoption is found to positively impacts organizational performance. The proposed framework depicts variables influencing cybersecurity technology adoption and assesses their importance. The outcomes of this study provide a basis for future research and can be adopted by IT and cybersecurity managers to identify the most appropriate cybersecurity technologies that positively impact their company\'s performance.

Healthcare workers (HCWs) are seldom involved in balanced scorecard (BSC) deployments. This study aims to incorporate Palestinian HCWs in the BSC to create health policy recommendations and action plans using BSC-HCW1, a survey designed and validated based on BSC dimensions.
In this cross-sectional study, the BSC-HCW1 survey was delivered to HCWs in 14 hospitals from January to October 2021 to get them involved in PE. The differences between physicians\' and nurses\' evaluations were assessed by the Mann-Whitney U-test. The causal relationships between factors were analyzed using multiple linear regression. The multicollinearity of the model was checked. Path analysis was performed to understand the BSC strategic maps based on the Palestinian HCWs\' evaluations.
Out of 800 surveys, 454 (57%) were retrieved. No evaluation differences between physicians and nurses were found. The BSC-HCW1 model explains 22-35% of HCW loyalty attitudes, managerial trust, and perceived patient trust and respect. HCWs\' workload time-life balance, quality and development initiatives, and managerial performance evaluation have a direct effect on improving HCWs\' loyalty attitudes (β = 0.272, P < 0.001; β = 0.231, P < 0.001; β = 0.199, P < 0.001, respectively). HCWs\' engagement, managerial performance evaluation, and loyalty attitudes have a direct effect on enhancing HCWs\' respect toward managers (β = 0.260, P < 0.001; β = 0.191, P = 0.001; β = 0.135, P = 0.010, respectively). Quality and development initiatives, HCWs\' loyalty attitudes, and workload time-life balance had a direct effect on improving perceived patient respect toward HCWs (β = 254, P < 0.001; β = 0.137, P = 0.006, β = 0.137, P = 0.006, respectively).
This research shows that it is important to improve low-performing indicators, such as the duration of time HCWs spend with patients, their knowledge of medications and diseases, the quality of hospital equipment and maintenance, and the inclusion of strengths and weaknesses in HCWs\' evaluations, so that HCWs are more loyal and less likely to want to leave. For Palestinian hospital managers to be respected more, they must include HCWs in their action plans and explain their evaluation criteria. Patients will respect Palestinian HCWs more if they prioritize their education and work quality, spend more time with patients, and reflect more loyalty. The results can be generalized since it encompassed 30% of Palestinian hospitals from all categories.

This research provides a deeper knowledge in the Balanced Scorecard (BSC) insight by using the bibliometric technique. The existing gap between the traditional literatura reviews and previous bibliometric studies, is covered as it is the first comprehensive analysis carried out in applying quantity, quality, and structural indicators. Web of Science Core Collection was used as the source of information, considering it the most accurate and suitable data base for these studies. This research covers the wider period-of-time possible, from 1992 to 2020, with a final sample of 771 articles in 466 reviews. Quantity indicators show the high interest that the BSC still has in the scholar\'s community, pointing out Kaplan and Norton as the most productive authors,and confirming that \'management\', \'business\' and \'accountability\' are its most common field of activity, although others as \'systems\' and sustainability\' are coming to prominence; \'Balanced Scorecard\' appears as the most remarkable keyword. Quality indicators found 32,706 citations, with Kaplan and Norton occupying again top positions as well as \'Harvard Business Review\' as the most impacting review both in cited articles and in average. Co-citation analysis reveals the existence of a triple corecluster for articles, based on the theory, literature reviews, and case-studies.

In recent years, circular economy has become a matter of great importance because of its ability to contribute toward economic, environmental, and social aspects of the sustainability. The circular economy approaches help in resource conservation by reducing, reusing, and recycling products/parts/components/materials. On the other hand, Industry 4.0 is coupled with emerging technologies, which support the firms in efficient resource utilization. These innovative technologies can transform the present manufacturing organizations by reducing resource extraction, CO2 emissions, environmental damage, and power consumption and improve it into a more sustainable manufacturing organization. Industry 4.0 along with circular economy concepts greatly improves the circularity performance. However, there is no framework found for measuring the circularity performance of the firm. Therefore, the current study aims to develop a framework for measuring performance in terms of circularity percentage. In this work, graph theory and matrix approach are employed for measuring the performance based on a sustainable balanced scorecard such as internal process, learning and growth, customer and financial with environmental and social perspectives. A case of an Indian barrel manufacturing organization is discussed for the illustration of proposed methodology. Based on \"circularity index\" of the organization and the maximum possible circularity index, the circularity was found to be 5.10%. It indicates that there is a huge potential for the improvement in the circularity of the organization. An in-depth sensitivity analysis and comparison are also performed to validate the findings. There are very few studies on measuring the circularity. The study developed the approach for measuring circularity, which may be utilized by industrialists and practitioners for improving the circularity.