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Balanced scorecard on top performing Indian firms

Sanjay Dhir, Amita Mital and Swati Chaurasia

International Journal of Indian Culture and Business Management, 2014, vol. 9, issue 1, 89-100

Abstract: This paper aims to contribute towards the understanding of balanced scorecard (BSC) on top performing Indian firms. The paper empirically examines the extent to which there exists a cause-and-effect relationship among the four areas of BSC measurement. The structured equation modelling (SEM) analysis show that the BSC model fits well with the Indian firms. The results also suggest that the learning-growth perspective positively affects the internal processes and internal processes positively affect the customer perspective. On the other hand customer perspective negatively affects the financial performance of Indian firms. We also discuss the scope of future study in the area.

Keywords: balanced scorecard; BSC; best performing companies; structural equation modelling; SEM; India. (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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