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Record W2150544433 · doi:10.5430/jms.v4n1p70

Causal Relationships in the Balanced Scorecard: A Path Analysis Approach

2013· article· en· W2150544433 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueJournal of Management and Strategy · 2013
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsnot available
Fundersnot available
KeywordsLaggingBalanced scorecardPath analysis (statistics)Profit (economics)MarketingPerspective (graphical)LagProduction (economics)BusinessEconometricsEconomicsIndustrial organizationMicroeconomicsComputer scienceMathematicsArtificial intelligenceStatistics

Abstract

fetched live from OpenAlex

We use path analysis to identify causal relationships between different performance measures in each of the four perspectives defined in the balanced scorecard and examine the influence of time lag on relationships between perspectives. We analyze performance data from a real high-tech company. Our results point to a direct relationship between leading measures in the learning and growth perspective and lagging measures in the financial perspective. Our findings also support the existence of a path of “Learning → Production Efficiency → Quality”, reflecting the fact that the more the organization invests in learning and in developing its human capital, the better the production efficiency and product quality will be in the same year. We identify an additional direct path “Customer Service → Profit”, reflecting a significant positive relationship between the customer and profit in the same year. Finally a “Growth →Sales” path exists implies that improvement in the growth of the firm is followed by a positive effect on the firm’s sales one year later.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.193
Threshold uncertainty score0.615

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0000.000
Scholarly communication0.0010.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.022
GPT teacher head0.207
Teacher spread0.186 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it