Evaluation of the perspectives of balanced scorecard in m-commerce through the analytic network process

摘要

The development of research based on the implementation of the balanced scorecard (BSC) as a tool of management control in companies has become an important issue, which seeks to increase the management control, translating the vision and strategy into a coherent set of indicators performance. The breakthrough of the BSC is an increase in the quality and reliability in the implementation of the strategic objectives, which are made in accordance to each of the perspectives that manages the BSC. From a management point of view, this increases the safety and ease in the responses to the changes that occur in the sector in which the company operates. This paper discusses a methodology which seeks to prioritise the strategic objectives identified in each generic BSC perspective of mobile commerce which was initially made by the authors and reviewed by a peer group fully knowledgeable of the subject of e-commerce through the analytic network process. This research is an extension of previous work done by the authors in the case of e-commerce.