Information and Management
Information and Management
The effect of environmental uncertainty and strategic applications of IS on a firm's performance
Information and Management
Examining possible antecedents of IT impact on the supply chain and its effect on firm performance
Information and Management
Information and Management
Expert Systems with Applications: An International Journal
Expert Systems with Applications: An International Journal
Hi-index | 12.05 |
The current balanced scorecard literature suggests that a link should exist between lagging and leading measurements of non-financial performance perspectives and financial performance measures. This work designed a dynamic integrated model for examining the influence of strategic links on the Taiwanese high-tech industry, and to examine the relationships among the strategic perspectives of the balanced scorecard (BSC). This work studied the descriptive validity of the balanced scorecard as a causal model for leading and lagging measurements of non-financial and financial performance in relation to time-lag effects. Structural equation modeling (SEM) and dynamic analysis were used to empirically examine the relations among strategic linkages and value drivers within the model. The analytical results demonstrate the existence of directly positive driver effects between the learning-growth, customer, and financial perspectives; also the internal process (leading measurements) mediates the relationship between learning-growth (leading measurements) and financial perspective (lagging measurements). The results indicated that time tag positively influenced the non-financial and financial perspectives, and that they were strongly correlated with the strategic linkage process.