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Paper Information

Journal:   MANAGEMENT ACCOUNTING   FALL 2014 , Volume 7 , Number 22; Page(s) 1 To 19.
 
Paper: 

EVALUATING THE BALANCED SCORECARD MODEL USING SYSTEM DYNAMICS METHODOLOGY (CASE STUDY: SAMAN BANK)

 
 
Author(s):  AFSHAR KAZEMI M.ALI, PANAHI FATEMEH
 
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Abstract: 

Nowadays, the world faces a wide span of dynamic complicated problems.
Dynamic here means "changing in the time". Dynamic problems need continuous thriving managerial measures. Dynamic subjects in managerial and policy making domain, are those of continued and reversible nature.
In this cases, we take managerial measures, see the results, evaluate and take new measures with new results and again further measures. Hence, a closed circle is formed. Feedbacks are the result of complicated counter measures between system variables.
The main purpose in methodology of dynamic system, is to understand the reasons for improper dynamisms and taking new policies to amend or omit those. This thesis tends to reveal the dynamic implementation of "Balanced scorecard (BSC)" model in "Saman Bank", resulting form higher managers approach to attract and sustain customers far beyond regular expectations considering country's competitive and complicated economic condition. In this respect, Saman Bank thrives to utilize the organization full capacity to increase efficiency through a customer-centered organizational behavior as a sustainable competitive advantage.
In this study, the dynamic model has been taken from each aspect of BSCand then the BSC simulation has been taken considering each aspect's counter effect.
In each aspect, casual loop diagrams, stock and flow diagrams, variable definition, data accessibility, formulating, assumptions and results from simulation has been delivered. Model behavior and model sensitivity analysis has been done and finally the analysis of different scenarios came to assist top management.

 
Keyword(s): BALANCED SCORECARD, DYNAMIC STIMULATION, STOCK-FLOW DIAGRAMS, CASUAL LOOPS
 
 
References: 
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Click to Cite.
APA: Copy

AFSHAR KAZEMI, M., & PANAHI, F. (2014). EVALUATING THE BALANCED SCORECARD MODEL USING SYSTEM DYNAMICS METHODOLOGY (CASE STUDY: SAMAN BANK). MANAGEMENT ACCOUNTING, 7(22), 1-19. https://www.sid.ir/en/journal/ViewPaper.aspx?id=408066



Vancouver: Copy

AFSHAR KAZEMI M.ALI, PANAHI FATEMEH. EVALUATING THE BALANCED SCORECARD MODEL USING SYSTEM DYNAMICS METHODOLOGY (CASE STUDY: SAMAN BANK). MANAGEMENT ACCOUNTING. 2014 [cited 2021May11];7(22):1-19. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=408066



IEEE: Copy

AFSHAR KAZEMI, M., PANAHI, F., 2014. EVALUATING THE BALANCED SCORECARD MODEL USING SYSTEM DYNAMICS METHODOLOGY (CASE STUDY: SAMAN BANK). MANAGEMENT ACCOUNTING, [online] 7(22), pp.1-19. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=408066.



 
 
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