Balanced scorecard integration and green process re-engineering to optimize the performance of economic units

There are several ways that economic units can become more efficient in energy use and reduce carbon emissions. Through re-engineering processes and the development of a systematic approach to the management of resources, environment, and individuals, economic units can achieve the same results as...

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Main Authors: Raad Abidmuslim Hraiga, Ahmed Maher Muhammad Ali Fadel, Ali Abdulhassan Abbas
Format: Article
Language:English
Published: Centre of Sociological Research, Szczecin, Poland 2023-05-01
Series:Economics, Management and Sustainability
Subjects:
Online Access:https://jems.sciview.net/index.php/jems/article/view/188
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author Raad Abidmuslim Hraiga
Ahmed Maher Muhammad Ali Fadel
Ali Abdulhassan Abbas
author_facet Raad Abidmuslim Hraiga
Ahmed Maher Muhammad Ali Fadel
Ali Abdulhassan Abbas
author_sort Raad Abidmuslim Hraiga
collection DOAJ
description There are several ways that economic units can become more efficient in energy use and reduce carbon emissions. Through re-engineering processes and the development of a systematic approach to the management of resources, environment, and individuals, economic units can achieve the same results as their competitors by reducing costs and increasing revenues, as the re-engineering of green processes aims to prevent the use of resources in an unsustainable way. Taking a comprehensive approach to achieving sustainability and integrating the Balanced Scorecard (BCS) with green process re-engineering can help improve the overall performance of economic units. This study aims to identify the theoretical concept of the balanced scorecard and re-engineering green processes. Improving the performance of the plant research sample through integration between the balanced scorecard ling technology and the process re-engineering technology. The study relied on the main hypothesis that the application of the steps of integration of the balanced scorecard technology and the re-engineering of green processes has a role in improving the performance of the factory sample of the study. The study reaches several conclusions, the most important of which is that the application of integration steps contributes to improving the overall performance of the factory sample of the research from 63% to 75% and that there is a low, uneven, and significant imbalance of performance according to the balanced scorecard perspectives, where the performance of the financial perspective 83%, and the environmental and community perspective by performance 33%.
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spelling doaj.art-ef19254ace0d47cb8fcd70370896f23b2023-06-19T21:47:06ZengCentre of Sociological Research, Szczecin, PolandEconomics, Management and Sustainability2520-63032023-05-018110.14254/jems.2023.8-1.2Balanced scorecard integration and green process re-engineering to optimize the performance of economic unitsRaad Abidmuslim Hraiga0Ahmed Maher Muhammad Ali Fadel1Ali Abdulhassan Abbas2Department of Accounting, College of Administration and Economics, University of Kerbala, Kerbala, IraqDepartment of Accounting, College of Administration and Economics, University of Kufa, Najaf, IraqDepartment of Accounting, College of Administration and Economics, University of Kerbala, Kerbala, Iraq There are several ways that economic units can become more efficient in energy use and reduce carbon emissions. Through re-engineering processes and the development of a systematic approach to the management of resources, environment, and individuals, economic units can achieve the same results as their competitors by reducing costs and increasing revenues, as the re-engineering of green processes aims to prevent the use of resources in an unsustainable way. Taking a comprehensive approach to achieving sustainability and integrating the Balanced Scorecard (BCS) with green process re-engineering can help improve the overall performance of economic units. This study aims to identify the theoretical concept of the balanced scorecard and re-engineering green processes. Improving the performance of the plant research sample through integration between the balanced scorecard ling technology and the process re-engineering technology. The study relied on the main hypothesis that the application of the steps of integration of the balanced scorecard technology and the re-engineering of green processes has a role in improving the performance of the factory sample of the study. The study reaches several conclusions, the most important of which is that the application of integration steps contributes to improving the overall performance of the factory sample of the research from 63% to 75% and that there is a low, uneven, and significant imbalance of performance according to the balanced scorecard perspectives, where the performance of the financial perspective 83%, and the environmental and community perspective by performance 33%. https://jems.sciview.net/index.php/jems/article/view/188balanced scorecardperformance improvementgreen process re-engineeringintegration
spellingShingle Raad Abidmuslim Hraiga
Ahmed Maher Muhammad Ali Fadel
Ali Abdulhassan Abbas
Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
Economics, Management and Sustainability
balanced scorecard
performance improvement
green process re-engineering
integration
title Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
title_full Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
title_fullStr Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
title_full_unstemmed Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
title_short Balanced scorecard integration and green process re-engineering to optimize the performance of economic units
title_sort balanced scorecard integration and green process re engineering to optimize the performance of economic units
topic balanced scorecard
performance improvement
green process re-engineering
integration
url https://jems.sciview.net/index.php/jems/article/view/188
work_keys_str_mv AT raadabidmuslimhraiga balancedscorecardintegrationandgreenprocessreengineeringtooptimizetheperformanceofeconomicunits
AT ahmedmahermuhammadalifadel balancedscorecardintegrationandgreenprocessreengineeringtooptimizetheperformanceofeconomicunits
AT aliabdulhassanabbas balancedscorecardintegrationandgreenprocessreengineeringtooptimizetheperformanceofeconomicunits