Sustaining business performance management: an operational framework
Fecha
2023-01-01
Autores
Profe guía
Perfil ORCID
Título de la revista
ISSN de la revista
Título del volumen
Editor
Elsevier
ISBN
ISSN
1877-0509
ISSNe
Resumen
This article explores an increasingly important theme for all business sectors: sustainability and its linkage to business performance management, and proposes an operational framework based on the Balanced Scorecard model. Enterprise sustainability is a subject that is extensively being assessed and measured in various industries nowadays. We focus on Chilean SMEs and explore how a sustainability trend led by technology-related innovation and performance measurement systems can enable and allow to maintain sustainable enterprises through the today's volatile, uncertain and complex socio political and economic scenario. Worldwide, issues such as sustainability, innovation and social responsibility are driving business performance management (BPM) of thriving companies, many of which champion for greater social equity, business sustainability and fairness. This process entails a paradigm shift that is particularly noticeable in small and medium size enterprises or SMEs―the largest segment of Latin America's businesses, and especially so in Chile, a country which, according to OECD 2022’s Table 8.2. Distribution of firms in Chile, 2018, SMEs account for over 90% of the enterprises in the country.
Descripción
Lugar de Publicación
Sponsorship
Citación
Procedia Computer Science, Vol. 221 (2023) p. 25-32.
Palabras clave
Sustainable business performance management, Management control systems, Small and medium size enterprises (SMEs), Technology and innovation, Operational framework
Licencia
Atribución-NoComercial-CompartirIgual 3.0 Chile (CC BY-NC-SA 3.0 CL)