Autori
Bivona, Enzo
Scir?, Giovanni

Titolo
The Dynamic Balanced Scorecard for
Periodico
MC
Anno: 2025 - Fascicolo: 1 - Pagina iniziale: 165 - Pagina finale: 188

The recent rise in environmental dynamism has intensified unintended employee behaviors, such as quiet quitting and great resignation, compelling organizations to adapt their management control systems (MCS) to remain competitive and resilient. Although the Sustainability Balanced Scorecard (SBSC) framework has demonstrated its effectiveness in managing such a level of complexity, its reliance on a static and linear perspective constrains its ability to address the dynamic nature of contemporary organizational challenges. To bridge this gap, this study proposes integrating the SBSC with the Dynamic Performance Management perspective. The resulting Dynamic Balanced Scorecard for Sustainability framework is designed to enable organizations to detect, monitor, and manage unintended employee behaviors, such as quiet quitting, within the context of uncertain and volatile environments. By incorporating dynamic cause-and-effect relationships and prioritizing non-financial performance indicators, this framework offers a more comprehensive approach to enhancing organizational resilience and sustainability.



SICI: 2239-0391(2025)1<165:TDBSF>2.0.ZU;2-X
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=78058&Tipo=Articolo PDF

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