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The Balanced Scorecard System: The Perspective of International Orientation

Ivan Miloloža ; Fakultet za dentalnu medicinu i zdravstvo, Sveučilište J. J. Strossmayera u Osijeku, Osijek, Hrvatska

Puni tekst: engleski pdf 428 Kb

str. 47-74

preuzimanja: 110



Introducing a balanced scorecard system may assist managers in identifying four
dimensions and recognizing cross-functional interactions, which can ultimately lead to
better problem solving, decision making, and business growth. Monitoring a company's
key performance indicators (KPIs) can improve organizational performance and
enhance shareholder value. A survey was prepared and distributed to 60 managers
from Croatian businesses to investigate the relationship between business success as
assessed by a balanced scorecard system. The questions were based on the balanced
goal system, a four-dimensional model for measuring business performance that
covers financial performance, knowledge, and employees, processes success, and
market performance. It was used to assess managers' perceptions of foreign and
domestic businesses. Furthermore, a two-step cluster analysis was conducted. The
results indicated that the respondents who are dominantly oriented towards the
international markets share identical perspectives on the importance of the company's
performance as those in the predominantly domestic markets.

Ključne riječi

balanced scorecard, international orientation, survey, croatian companies, bootstrap, cluster

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