{"id":"https://openalex.org/W3082931672","doi":"https://doi.org/10.28992/ijsam.v4i2.263","title":"Future Prospects in Balanced Scorecard Research: Sustainability Perspective","display_name":"Future Prospects in Balanced Scorecard Research: Sustainability Perspective","publication_year":2020,"publication_date":"2020-12-28","ids":{"openalex":"https://openalex.org/W3082931672","doi":"https://doi.org/10.28992/ijsam.v4i2.263","mag":"3082931672"},"language":"en","primary_location":{"id":"doi:10.28992/ijsam.v4i2.263","doi":"https://doi.org/10.28992/ijsam.v4i2.263","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v4i2.263","pdf_url":"https://unpas.id/index.php/ijsam/article/download/263/71","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://unpas.id/index.php/ijsam/article/download/263/71","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074594689","display_name":"Mehtap Aldogan Eklund","orcid":"https://orcid.org/0000-0001-8830-7389","observed_orcids":["https://orcid.org/0000-0001-8830-7389"]},"institutions":[{"id":"https://openalex.org/I4657992","display_name":"University of Wisconsin\u2013La Crosse","ror":"https://ror.org/00x8ccz20","country_code":"US","type":"education","lineage":["https://openalex.org/I4657992"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Mehtap Aldogan Eklund","raw_affiliation_strings":["University of Wisconsin-La Crosse, La Crosse, WI, USA"],"raw_orcid":"https://orcid.org/0000-0001-8830-7389","affiliations":[{"raw_affiliation_string":"University of Wisconsin-La Crosse, La Crosse, WI, USA","institution_ids":["https://openalex.org/I4657992"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5074594689"],"corresponding_institution_ids":["https://openalex.org/I4657992"],"apc_list":null,"apc_paid":null,"fwci":2.2718,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.89017167,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"4","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sustainability-balanced-scorecard","display_name":"sustainability balanced scorecard","score":0.9940000176429749},{"id":"https://openalex.org/keywords/sustainability","display_name":"sustainability","score":0.531000018119812},{"id":"https://openalex.org/keywords/research-agenda","display_name":"research agenda","score":0.6460000276565552},{"id":"https://openalex.org/keywords/research-gap","display_name":"research gaps","score":0.6190000176429749},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8019999861717224},{"id":"https://openalex.org/keywords/multidisciplinary-research","display_name":"multidisciplinary research","score":0.6890000104904175},{"id":"https://openalex.org/keywords/sustainability-accounting","display_name":"sustainability accounting","score":0.382999986410141}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.8351854085922241},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6378980278968811},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.5890121459960938},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.5693804025650024},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.5079641938209534},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.496185839176178},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.44620364904403687},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.43182939291000366},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.40047022700309753},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.3828374743461609},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.37244123220443726},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3130474090576172},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22688382863998413},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2207934856414795},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.2104789912700653},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.19417810440063477},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.11252939701080322},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.28992/ijsam.v4i2.263","doi":"https://doi.org/10.28992/ijsam.v4i2.263","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v4i2.263","pdf_url":"https://unpas.id/index.php/ijsam/article/download/263/71","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:c4d21ed88b3249d49a362935af0d65db","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c4d21ed88b3249d49a362935af0d65db","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management, Vol 4, Iss 2 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.28992/ijsam.v4i2.263","doi":"https://doi.org/10.28992/ijsam.v4i2.263","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v4i2.263","pdf_url":"https://unpas.id/index.php/ijsam/article/download/263/71","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3082931672.pdf","grobid_xml":"https://content.openalex.org/works/W3082931672.grobid-xml"},"referenced_works_count":104,"referenced_works":["https://openalex.org/W44496687","https://openalex.org/W163735232","https://openalex.org/W914390930","https://openalex.org/W1521452877","https://openalex.org/W1558046248","https://openalex.org/W1577379725","https://openalex.org/W1596432671","https://openalex.org/W1818196264","https://openalex.org/W1977715765","https://openalex.org/W1978709123","https://openalex.org/W1981703709","https://openalex.org/W1983496099","https://openalex.org/W2000632770","https://openalex.org/W2013356846","https://openalex.org/W2038680959","https://openalex.org/W2039322905","https://openalex.org/W2050131750","https://openalex.org/W2053972723","https://openalex.org/W2061993807","https://openalex.org/W2065730915","https://openalex.org/W2068166737","https://openalex.org/W2074199775","https://openalex.org/W2096137778","https://openalex.org/W2110937664","https://openalex.org/W2121304978","https://openalex.org/W2121854318","https://openalex.org/W2129028140","https://openalex.org/W2136933982","https://openalex.org/W2141737522","https://openalex.org/W2159938556","https://openalex.org/W2163417869","https://openalex.org/W2166776740","https://openalex.org/W2169722448","https://openalex.org/W2181276368","https://openalex.org/W2181308599","https://openalex.org/W2200840443","https://openalex.org/W2211228281","https://openalex.org/W2215896912","https://openalex.org/W2228246394","https://openalex.org/W2250746354","https://openalex.org/W2267612786","https://openalex.org/W2285262686","https://openalex.org/W2333049154","https://openalex.org/W2342750195","https://openalex.org/W2344082065","https://openalex.org/W2394734122","https://openalex.org/W2403163848","https://openalex.org/W2409468773","https://openalex.org/W2409809428","https://openalex.org/W2483397579","https://openalex.org/W2496765936","https://openalex.org/W2514738488","https://openalex.org/W2518738468","https://openalex.org/W2522257584","https://openalex.org/W2522429964","https://openalex.org/W2558088137","https://openalex.org/W2567020666","https://openalex.org/W2571361053","https://openalex.org/W2597572489","https://openalex.org/W2599810106","https://openalex.org/W2619445173","https://openalex.org/W2626928395","https://openalex.org/W2739979577","https://openalex.org/W2799475175","https://openalex.org/W2805851371","https://openalex.org/W2809738922","https://openalex.org/W2810666240","https://openalex.org/W2887147695","https://openalex.org/W2890931371","https://openalex.org/W2908821954","https://openalex.org/W2912330120","https://openalex.org/W2939101583","https://openalex.org/W2939456514","https://openalex.org/W2954774616","https://openalex.org/W2964523010","https://openalex.org/W2964533367","https://openalex.org/W2973329101","https://openalex.org/W2979085846","https://openalex.org/W2987055749","https://openalex.org/W2998890580","https://openalex.org/W3003637311","https://openalex.org/W3004810601","https://openalex.org/W3004947342","https://openalex.org/W3006844409","https://openalex.org/W3011272026","https://openalex.org/W3014245396","https://openalex.org/W3017375997","https://openalex.org/W3017561735","https://openalex.org/W3023594695","https://openalex.org/W3025873937","https://openalex.org/W3027720260","https://openalex.org/W3033117723","https://openalex.org/W3033311790","https://openalex.org/W3037575054","https://openalex.org/W3041987968","https://openalex.org/W3042627651","https://openalex.org/W3122702790","https://openalex.org/W3124864154","https://openalex.org/W3151727758","https://openalex.org/W4220930146","https://openalex.org/W4241856354","https://openalex.org/W4244882753","https://openalex.org/W4252321593","https://openalex.org/W6634692352"],"related_works":["https://openalex.org/W4387216451","https://openalex.org/W4414508349","https://openalex.org/W4411242857","https://openalex.org/W7127038658","https://openalex.org/W4407144555","https://openalex.org/W4401252382","https://openalex.org/W2068166737","https://openalex.org/W7122482031","https://openalex.org/W7127639881","https://openalex.org/W4408726975"],"abstract_inverted_index":{"This":[0,52,123],"paper":[1],"reviews":[2],"the":[3,6,26,31,35,39,56,68,76,93,96,99,106,111,115,146,155,174],"state":[4],"of":[5,41,60,86,160],"research":[7,27,37,73,102,108,112,139,144],"on":[8],"a":[9,138,167],"balanced":[10,15],"scorecard":[11,16],"(BSC)":[12],"and":[13,58,67,71,105,119,133,179],"sustainability":[14,82],"(SBSC)":[17],"from":[18,38],"1990":[19],"to":[20,24,91,129,154],"2020.":[21],"It":[22],"aims":[23],"address":[25],"question,":[28],"\u201cWhat":[29],"are":[30],"future":[32,72,101,177],"prospects":[33],"in":[34,95,114,148,182],"BSC":[36],"perspective":[40],"sustainability?\u201d":[42],"using":[43],"an":[44],"integrative":[45],"literature":[46,69],"review":[47,147],"method":[48],"with":[49,145],"bibliometric":[50],"analysis.":[51],"study":[53,124,162],"also":[54],"reports":[55],"evolution":[57],"synthesis":[59],"published":[61],"materials,":[62],"citation":[63],"analysis,":[64],"themes,":[65],"theories,":[66],"gap":[70,113],"agenda,":[74],"including":[75],"post":[77],"coronavirus":[78],"disease":[79],"2019":[80],"(COVID-19)":[81],"crisis.":[83],"The":[84],"findings":[85],"this":[87,161,183],"study,":[88],"which":[89,151],"aim":[90],"advance":[92],"knowledge":[94],"field,":[97],"include":[98],"developed":[100],"framework":[103],"matrix":[104],"proposed":[107],"questions":[109],"regarding":[110],"multi-":[116],"dimensional,":[117],"multi-disciplinary,":[118],"multi-cultural":[120],"empirical":[121,178],"research.":[122],"is":[125,152,163,166],"considered":[126],"unique":[127],"owing":[128],"its":[130],"comprehensive,":[131],"holistic,":[132],"up-to-date":[134],"structure.":[135],"Furthermore,":[136],"such":[137],"design":[140],"facilitates":[141],"interdisciplinary,":[142],"theory-driven":[143],"multiple":[149],"disciplines,":[150],"new":[153],"accounting":[156],"literature.":[157],"One":[158],"limitation":[159],"that":[164],"it":[165,171],"conceptual":[168],"study;":[169],"however,":[170],"can":[172],"pave":[173],"way":[175],"for":[176],"mixed-method":[180],"studies":[181],"field.":[184]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2}],"updated_date":"2026-09-05T08:02:43.246662","created_date":"2020-09-08T00:00:00"}