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Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key problematic effects, and to suggest a future direction. Design/methodology/approach – The shift from the industrial to the innovation economy provides a background to identifying five major problem areas of the BSC which are then discussed with reference to selected case examples. An alternative systemic scorecard is then proposed. Findings – The tyranny of the BSC as a measurement “straightjacket” is beginning to jeopardize the survival of firms, hinders much‐needed business ecosystem innovation, thereby negatively affecting customer value rejuvenation, shareholders' benefits, other stakeholders as well as societal benefits in general. A more systemic alternative is proposed. Research limitations/implications – Future research might focus on further development of the systemic scorecard in different industries and organisational settings with detailed systemic measurement techniques. Practical implications – Rather than relying on the static BSC, it would be more effective to adopt a systemic perspective in measuring/managing intangible assets. Originality/value – An alternative to the BSC is proposed that involves radical change in its underlying assumptions by moving to a more systemic, dynamic framework – a systemic management system, including a systemic scorecard.

The recent reform in Norway on the gender composition of boards of directors in public firms, requiring boards to have at least 40 per cent of each gender, inevitably raises general questions concerning state regulation of property rights. What are the normative limits to state intervention? And more practically: how far could and should such interventions go? The question may be approached from several angles. The line followed here is to look into recent history in two Scandinavian countries – the most state-friendly of all existing democracies – to explore the differences between political interventions which have gained a high degree of legitimacy and those that failed or were never put into practice. In the discussion, both economic efficiency and normative concerns are evoked. Successful reforms introducing employee representatives into health and security committees, as well as to the boards of enterprises, are contrasted to the failed cases of quasi-nationalization of commercial banks in Norway and the wage-earner funds in Sweden. These results throw light on possible democratic justification and political viability of the gender quota reform.

The aim of this paper is to gain knowledge in podcast mining as an additional source for Web-based horizon scanning (HS). The paper presents theoretical insights on the potential of podcast mining by exploring topics, which may be relevant in the future, and by reflecting the results against a background of HS approaches. The study provides a preliminary overview by presenting an exemplary list of podcast shows for further research.

The paper uses an exploratory quantitative content analysis, which was conducted on the basis of 30 topics deemed to be relevant in the future and which were identified in the field of applied science. Based on these topics, podcasts and episodes were identified which address future-oriented topics and were discussed in terms of range of content.

The findings indicate that future-oriented topics are addressed in podcasts. However, differences in dynamics and range of content of the podcasts concerned highlight the necessity of identifying a list of suitable podcasts according to the specific scanning focus and the dynamics of each future-oriented topics.

While a growing number of podcast studies have already noted the importance of podcasts as a key medium, for example, educational processes and media sciences, no detailed explanation of podcast mining as a tool for the purposes of HS has been published. The review therefore makes an original contribution to this field, highlighting areas where future research is needed.

Educational administration still relics greatly on “wise” generalizations from the experiences of outstanding practitioners. Hence, a great many decisions in educational practice are still at the “professional lore” level. With the rapid expansion in knowledge, emphasis has tended to shift to the expert and the technician. Nevertheless, value decisions should not be permitted to be eroded. The educational decision‐maker needs to be both humanist and scientist. A rational basis exists for such a nexus. There is need for the joint operation of knowledge and value systems in decision‐making Both systems pass from the rather uncritical “Common Sense Stage” through the Empirical to the Scientific Stage. Self‐conscious rational action becomes possible only at the Scientific Stage. It is only within comparatively recent times that decision‐making in education has begun to move into the Scientific Stage, primarily because scientific knowledge about human behaviour is largely a product of this century. A decision is seen to be concerned primarily with predictions of future events that are desirable to people. The decision process involves (1) monitoring, (2) control (diagnosis, selection, transformation) and (3) action.

The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in the knowledge economy. However, very little research has examined the usefulness of the BSC and IC concept in nonprofit organizations. This paper aims to discuss these issues.

This paper uses a critical analysis of current literature in relation to BSC and IC concepts within the social service nonprofit context.

The findings suggest that BSC is less effective in social service nonprofit organizations (SSNPOs) because the model's strategy, cause‐and‐effect relationships and its four linked perspectives are incompatible to the unique social service nonprofit environment. IC, however, can be harnessed to co‐ordinate with the values and core character of SSNPOs.

The paper contributes a new dimension to the body of literature; raising critical questions as to the usefulness of the BSC in SSNPOs and theoretically arguing that IC is an alternative strategic management framework in the social service nonprofit sub‐sector. The increased awareness of the IC concept in SSNPOs, as a result of this paper, likely generates further research from both nonprofit practitioners and scholars.

The paper is considered as a starting point and serves as a milestone in applying IC as a strategic management conceptual framework in the nonprofit sector. Also, the paper informs nonprofit leaders that IC is a more appropriate strategic management concept in the nonprofit sector.

The purpose of this study is to contribute to empirical research on individual ambidexterity drivers. This paper analyzes the relationships between inclusive leadership, team knowledge acquisition, team knowledge sharing, digital tools usage and individual ambidexterity.

This study conducted a questionnaire survey of high-tech and manufacturing enterprises in China and obtained 75 leader questionnaires and 365 employee questionnaires. The hypotheses were tested using hierarchical and cross-level regressions.

The research indicates that inclusive leadership improves team knowledge acquisition and sharing. However, only team knowledge sharing significantly boosts individual ambidexterity, and not team knowledge acquisition. Thus, inclusive leadership fosters individual ambidexterity primarily through team knowledge sharing. Digital tools usage strengthens the impact of inclusive leadership on team knowledge sharing, thereby intensifying its effect on individual ambidexterity. However, digital tools usage weakens the effect of inclusive leadership on team knowledge acquisition.

First, this study addresses the call for research on ambidexterity at different levels, revealing the heterogeneous impact of team knowledge acquisition and sharing on individual ambidexterity. Second, this study developed a theoretical model to explore how leadership affects individual ambidexterity. Third, this study responds to the question that digitalization has won, but has leadership lost by investigating the role of digital tools usage in the relationship between inclusive leadership and team knowledge integration.

The objective of this study is to investigate the effect of a strategy map on the quality of decision making.

An experimental design is used in this study. A total of 24 participants were randomly assigned into two groups – a control group and a treatment group. Each participant completed two rounds of the experiment covering 24 decisions using a simulation game. The multiple regression technique is used as the analysis tool in this study.

The results show that strategy maps do not affect the performance of participants' decision making.

This research employs the laboratory experimental design. Thus the external validity (the generalizability) is limited.

Results obtained from this research suggest that a strategy map alone is not an effective tool to help managers make better decisions. More details, such as a correlation between strategic measures in the strategy map or guidelines for the use of the map, could help make a strategy map more useful.

This study tests the cause and effect relationship between using a strategy map and the results of decisions made. Unlike many studies that employ the survey method in which confounding variables cannot be controlled, results from this experiment suggest that a simple strategy map alone does not improve the quality of decision making. This finding can thus be valuable to managers who are considering using a strategy map as a management tool.

Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable statistical associations. This paper seeks to provide a discussion on the “problematic” of causality in a performance measurement setting.

This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling.

The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause‐and‐effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action.

Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction.

Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged.

This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

This research aims to look through the data of Nhan Dan Gia Dinh Hospital, a state‐owned hospital in Vietnam, for evidence on whether a clinical governance initiative cultivates ethical leadership, market‐ or innovation‐oriented culture, knowledge sharing, and knowledge‐ or identity‐based trust.

Data were collected through a case study approach with hospital document collection, field observations, and in‐depth interviews conducted between April 2009 and April 2011.

The findings demonstrated that a clinical governance initiative, when effectively implemented, can function as a lever for behavioural transformations in the hospital towards ethical leadership, market‐ or innovation‐oriented culture, knowledge sharing, and knowledge‐ or identity‐based trust.

The current research provides a portrayal of an effective clinical governance initiative with its proactive hospital outcomes such as ethical leadership, market‐ or innovation‐oriented culture, knowledge sharing, and knowledge‐ or identity‐based trust on the hospital journey of sustainable health creation. This paper also highlights the necessity for research that examines other organizational outcomes of clinical governance in Vietnamese hospitals of other ownerships.

The purpose of this paper is to present a theoretical approach based on the balanced scorecard (BSC) with regard to performance measurement – PM in supply chains for the Industry 4.0 era.

This paper combines the literature of PM and specifically the BSC with the literature related to the dimensions of supply chain in the context of Industry 4.0.

Dimensions extracted from the literature based on supply chains within the context of Industry 4.0 showed a strong alignment with the four perspectives of the BSC, which make it suitable to be considered as a performance measurement system (PMS) for supply chains in this new context.

From theoretical perspective, this study contributes to the limited literature on PM for supply chains in Industry 4.0 era. The study proposes a supply chain 4.0 Scorecard and strongly support researchers to conduct future empirical researches in order to get a deeper understanding about PM in supply chains in the Industry 4.0 era. As limitations, the theoretical framework proposed needs further empirical research in other to validate it and obtain new insights over the investigation conducted and presented into this paper.

Practitioners can use this study as a guide to develop more effective performance measurement systems – PMSs in their organizations.

This research is unique as it addresses a significant knowledge gap related to PM in supply chains in the Industry 4.0 era. It brings a significant contribution in terms of understanding how to measure performance in supply chains in this new era.