Models that matter

Kai Kristensen, Hans J. Juhl, Jacob Eskildsen

International Journal of Business Performance Management, 2003, vol. 5, issue 1, 91-106

Abstract: This paper analyses the penetration and effect of some of the emerging holistic reporting systems. The analysis is carried out on self-assessment survey data from The Danish Excellence Index collected in 1998, 1999 and 2000. The overall results show that approximately 40% of all Danish companies use some sort of holistic reporting system and that the figure has been constantly increasing in the time span. Furthermore the penetration is increasing with company size. The data from 1998 to 2000 also shows that improvements have taken place in the Danish business community. When it comes to individual reporting systems, the analysis shows that only The EFQM Excellence Model or The Balanced Scorecard has an effect on financial performance in general. When it comes to small companies only The Balanced Scorecard has an effect on financial performance.

Keywords: the Danish business excellence index; holistic reporting systems; link to; bottom line; PLS estimation; balanced scorecard; EFQM excellence model. (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbpma:v:5:y:2003:i:1:p:91-106

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