EVALUATION OF THE NEW BALANCED SCORECARD STRUCTURE VIA DESİGN OF EXPERIMENT: A CASE STUDY IN IT DEPARTMENTS OF BANKS

Yıl 2022, Cilt: 33 Sayı: 2, 346 - 365, 31.08.2022

Hakan Turan , Gulsen Akman , Zerrin Aladağ

Öz

Balanced Scorecard (BSC) has emerged as one of the most widely used performance evaluation tools. The BSC includes both financial and non-financial factors to evaluate performance of businesses. Although the BSC is a useful tool for businesses, it is not dynamic or sensitive to fluctuation. This weakness of the method can be eliminated by adding risk and agile perspectives to current BSC structure. Thus BSC includes six perspectives, as (Financial, Customer, Internal Business Processes, Learning and Growth, Risk, Agile. Aim of this study is to investigate impacts of risk and agile perspectives and their interaction with current four BSC perspectives (Financial, Customer, Internal Business Processes, Learning and Growth). For this aim, Desing of Experiment (DOE) methodology is used. Design of Experiment examines relationship between criteria. Since financial perspective is the most important indicator of the business performance, it is determined as output variable. Other five perspectives are determined as input variables. Single impacts of five perspectives and impacts of their interactions on financial perspectives are investigated. An illustrative example in IT departments of the banks is presented in this study, and IT personnels are preferred as decision makers for Design of Experiment (DoE) application. Findings present that agile and risk perspectives influences financial perspective, their bilateral and their triple interactions with other perspectives have significant impact on financial perspective

Anahtar Kelimeler

Balanced Scorecard (BSC), Design of Experiment, full factorial design, IT

Kaynakça

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