The Dynamic Balanced Scorecard for Sustainability: A novel framework to manage unintended employee behaviors in turbulent times

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Enzo Bivona, Giovanni Scirè
Anno di pubblicazione 2025 Fascicolo 2025/1 Suppl.
Lingua Inglese Numero pagine 24 P. 165-188 Dimensione file 260 KB
DOI 10.3280/MACO2025-001-S1008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The recent rise in environmental dynamism has intensified unintended employee behaviors, such as quiet quitting and great resignation, compelling organizations to adapt their management control systems (MCS) to remain competitive and resilient. Although the Sustainability Balanced Scorecard (SBSC) framework has demonstrated its effectiveness in managing such a level of complexity, its reliance on a static and linear perspective constrains its ability to address the dynamic nature of contemporary organizational challenges. To bridge this gap, this study proposes integrating the SBSC with the Dynamic Performance Management perspective. The resulting Dynamic Balanced Scorecard for Sustainability framework is designed to enable organizations to detect, monitor, and manage unintended employee behaviors, such as quiet quitting, within the context of uncertain and volatile environments. By incorporating dynamic cause-and-effect relationships and prioritizing non-financial performance indicators, this framework offers a more comprehensive approach to enhancing organizational resilience and sustainability.

Parole chiave:Quiet Quitting, Organizational Performance, Turbulent Environment, Sustainability, Balanced Scorecard, Dynamic Performance Management

  1. Anand A., Doll J., & Ray P. (2024), Drowning in silence: a scale development and validation of quiet quitting and quiet firing, International Journal of Organizational Analysis, 32(4). DOI: 10.1108/IJOA-01-2023-3600
  2. Argyris C. (2005), Double-Loop Learning in Organizations A Theory of Action Perspective. in Great Minds in Management (pp. 261-279), Oxford: Oxford University Press.
  3. Barnabè F. (2011), A “system dynamics-based Balanced Scorecard” to support strategic decision making, International Journal of Productivity and Performance Management, 60(5), pp. 446-473. DOI: 10.1108/17410401111140383
  4. Becciu A., Andreea Calota C., Gonnella C., & Russo S. (2022), Human resources management, knowledge sharing and innovative behavior: Which nexus? A systematic literature review, Management Control, 3, pp. 13-37. DOI: 10.3280/MACO2022-003002
  5. Bianchi C. (2012), Enhancing performance management and sustainable organizational growth through system-dynamics modelling, in Systemic Management for Intelligent Organizations: Concepts, Models-Based Approaches and Applications (Vol. 9783642292446). DOI: 10.1007/978-3-642-29244-6_8
  6. Bianchi C. (2016), Dynamic Performance Management, Springer.
  7. Bianchi C., & Montemaggiore G. B. (2008), Enhancing strategy design and planning in public utilities through “dynamic” balanced scorecards: insights from a project in a city water company, System Dynamics Review, 24(2), pp. 175-213.
  8. Bianchi C., Winch G., & Cosenz F. (2018), Experimenting lean dynamic performance management systems design in SMEs, International Journal of Productivity and Performance Management, 67(7), pp. 1234-1251. DOI: 10.1108/IJPPM-10-2017-0266
  9. Bititci U., Garengo P., Dörfler V., & Nudurupati S. (2012), Performance Measurement: Challenges for Tomorrow*, International Journal of Management Reviews, 14(3), pp. 305-327.
  10. Bivona E. (2023), Determinants of performance drivers in online food delivery platforms: a dynamic performance management perspective, International Journal of Productivity and Performance Management, 72(9), pp. 2497–2517. DOI: 10.1108/IJPPM-10-2021-0606
  11. Bivona E., & Cosenz F. (2021), Designing a Multi-Sided Platform business model assessment framework: a Dynamic Performance Management perspective, Systems Research and Behavioral Science, 38(1), pp. 93-107.
  12. Bivona E., & Cruz M. (2021), Can business model innovation help SMEs in the food and beverage industry to respond to crises? Findings from a Swiss brewery during COVID-19, British Food Journal, 123(11), pp. 3638-3660. DOI: 10.1108/BFJ-07-2020-0643
  13. Broccardo L., Alfiero S., & Culasso F. (2024), Enhancing Performance Management Systems in a challenging environment, Management Control, 1, pp. 5-14. DOI: 10.3280/MACO2024-001001
  14. Budd J. W., Johnstone S., & Lamare J. R. (2023), Never ‘one-size-fits-all’: Mick Marchington’s unique voice on voice, from micro-level informality to macro-level turbulence, Human Resource Management Journal, 33(3), pp. 539-550. DOI: 10.1111/1748-8583.12451
  15. Chatterjee S., Chaudhuri R., & Vrontis D. (2022), Does remote work flexibility enhance organization performance? Moderating role of organization policy and top management support, Journal of Business Research, 139, pp. 1501-1512.
  16. Chehimi M., & Naro G. (2024), Balanced Scorecards and sustainability Balanced Scorecards for corporate social responsibility strategic alignment: A systematic literature review, Journal of Environmental Management, 367, 122000.
  17. Cheng M. M., & Humphreys K. A. (2016), Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard, Managerial Auditing Journal, 31(4-5). DOI: 10.1108/MAJ-12-2015-1286
  18. Chingan Thottathil S., & Nandakumar M. K. (2024), Integrating Hedonic and Eudaimonic Perspectives of Well-Being: A Conceptual Model for Sustaining Employee Well-Being in the Remote Work Context, Human Resource Development Review. DOI: 10.1177/15344843241305650
  19. Dávila A., Derchi G. B., Oyon D., & Schnegg M. (2024), External complexity and the design of management control systems: a case study, Management Accounting Research, 63.
  20. De Nicola M., Arrigo E., & Anees U. (2024), The strategic effect of corporate reputation on customer citizenship behavior: an empirical verification, Review of Managerial Science, 18(1), pp. 181-208.
  21. Di Luozzo S., Del Beato F., & Schiraldi M. M. (2023), Measuring coherence of performance measurement indicators in complex and changing environments, International Journal of Productivity and Performance Management, 72(3). DOI: 10.1108/IJPPM-03-2021-0176
  22. Figge F., Hahn T., Schaltegger S., & Wagner M. (2002), The Sustainability Balanced Scorecard – linking sustainability management to business strategy, Business Strategy and the Environment, 11(5), pp. 269-284.
  23. Formica S., & Sfodera F. (2022), The Great Resignation and Quiet Quitting paradigm shifts: An overview of current situation and future research directions, Journal of Hospitality Marketing & Management, 31(8), pp. 899-907. DOI: 10.1080/19368623.2022.2136601
  24. Hahn T., & Figge F. (2018), Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards, Journal of Business Ethics, 150(4).
  25. Hansen E. G., & Schaltegger S. (2018), Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?, Journal of Business Ethics, 150(4).
  26. Hayne C. (2022), The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*, Contemporary Accounting Research, 39(3). DOI: 10.1111/1911-3846.12767
  27. Hays K. (2022, October 4), Facebook is conducting “quiet layoffs” by urging managers to label a certain number of workers as underperforming. The moves may lead to thousands of job cuts, Business Insider. -- https://www.businessinsider.com/facebook-quiet-layoffs-will-impact-thousands-of-jobs-employees-say-2022-10.
  28. Hetzner C. (2022, October 31), Ford targets quiet quitters with new policy that could see underachievers lose their severance, Fortune. -- https://fortune.com/2022/10/31/ford-quiet-quitting-severance-package-performance-improvement/.
  29. Hoque Z. (2005), Linking environmental uncertainty to non-financial performance measures and performance: A research note, British Accounting Review, 37(4).
  30. Howley D. (2022, October 22), Microsoft CEO explains the “paradox” of the remote work debate, Yahoo Finance. -- https://finance.yahoo.com/news/microsoft-ceo-on-hybrid-work-171834091.html.
  31. Journeault M. (2016), The Integrated Scorecard in support of corporate sustainability strategies, Journal of Environmental Management, 182, pp. 214-229.
  32. Kailas G. (2024, October 28), Silent firing is the new quiet quitting, Fast Company & Inc. -- https://www.fastcompany.com/91216857/silent-firing-is-the-new-quiet-quitting.
  33. Kaplan R. S., & Norton D. P. (1992), The Balanced Scorecard--Measures That Drive Performance, Harvard Business Review, 83(7/8). -- https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2.
  34. Karrani M. A., Bani-Melhem S., & Mohd-Shamsudin F. (2023), Employee quiet quitting behaviours: conceptualization, measure development, and validation, The Service Industries Journal, pp. 1-19. DOI: 10.1080/02642069.2023.2286604
  35. Klotz A. C., & Bolino M. C. (2016), Saying goodbye: The nature, causes, and consequences of employee resignation styles, Journal of Applied Psychology, 101(10).
  36. Kumar S., Lim W. M., Sureka R., Jabbour C. J. C., & Bamel U. (2024), Balanced scorecard: trends, developments, and future directions, Review of Managerial Science, 18(8), pp. 2397-2439.
  37. Leoni G., Lai A., Stacchezzini R., Steccolini I., Brammer S., Linnenluecke M., & Demirag I. (2021), Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic, Accounting, Auditing and Accountability Journal, 34(6). DOI: 10.1108/AAAJ-05-2021-5279
  38. Lopez-Valeiras E., Gomez-Conde J., Naranjo-Gil D., & Malagueño R. (2024), Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance, Accounting Forum, 48(2). DOI: 10.1080/01559982.2022.2140500
  39. Mahand T., & Caldwell C. (2023), Quiet Quitting – Causes and Opportunities, Business and Management Research, 12(1), 9.
  40. Mancini D., Iacoviello G., & De Nicola M. (2021), L’impatto della crisi pandemica sui sistemi di controllo di gestione: un’analisi empirica, Management Control, 1, pp. 105-127. DOI: 10.3280/MACO2021-001006
  41. Marchi L. (2020), Dalla crisi allo sviluppo sostenibile. Il ruolo dei sistemi di misurazione e controllo, Management Control, 3, pp. 5-16. DOI: 10.3280/MACO2020-003001
  42. Microsoft (2022). Work Trend Index. -- https://www.microsoft.com/en-us/worklab/work-trend-index/hybrid-work-is-just-work.
  43. Mio C., Costantini A., & Panfilo S. (2022), Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use, Corporate Social Responsibility and Environmental Management, 29(2).
  44. Nathan M. L. (2018), “Keeper of the fire”: human resource management’s role in the organisational development of an employee sustainability mindset, International Journal of Sustainable Strategic Management, 6(1), 38. DOI: 10.1504/IJSSM.2018.093173
  45. OECD (2023), A fragile recovery. OECD Economic Outlook, Interim Report March 2023, -- https://www.oecd.org/ economic-outlook/march-2023/.
  46. Otley D. (1999), Performance management: a framework for management control systems research, Management Accounting Research, 10(4), pp. 363-382.
  47. Otley D. (2012), Performance management under conditions of uncertainty: some valedictory reflections, Pacific Accounting Review, 24(3). DOI: 10.1108/01140581211283869
  48. Patel V. (2024, September 4), Walmart Store Launches “No Quit Program”: Asks Employees to Speak with Store Manager Before Resigning, International Business Times.
  49. Pedroso E., & Gomes C. F. (2024), The current role of management accounting: paradigm shift and future challenges, Journal of Accounting & Organizational Change, 20(2), pp. 307-333. DOI: 10.1108/JAOC-05-2022-0086
  50. Roffia P., & Dabic M. (2024), The role of management control and integrated information systems for the resilience of SMEs, Review of Managerial Science, 18(5).
  51. Sands J. S., Rae K. N., & Gadenne D. (2016), An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance, Accounting Research Journal, 29(2), pp. 154-178. DOI: 10.1108/ARJ-04-2015-0065
  52. Serenko A. (2023), The Great Resignation: the great knowledge exodus or the onset of the Great Knowledge Revolution?, Journal of Knowledge Management, 27(4), pp. 1042-1055. DOI: 10.1108/JKM-12-2021-0920
  53. Serenko A. (2024), The human capital management perspective on quiet quitting: recommendations for employees, managers, and national policymakers, Journal of Knowledge Management, 28(1), pp. 27-43. DOI: 10.1108/JKM-10-2022-0792
  54. Simons R. (1994), How new top managers use control systems as levers of strategic renewal, Strategic Management Journal, 15(3).
  55. Sterman J. (2000), Business Dynamics: Systems Thinking and Modeling for a Complex World, Irwin Professional McGraw–Hill.
  56. Talukder M. F., & Prieto L. (2025), A “quiet quitting” scale: development and validation, International Journal of Organizational Analysis, 33(6), pp. 1487-1510. DOI: 10.1108/IJOA-01-2024-4182
  57. Tessema M. T., Tesfom G., Faircloth M. A., Tesfagiorgis M., & Teckle P. (2022), The “Great Resignation”: Causes, Consequences, and Creative HR Management Strategies, Journal of Human Resource and Sustainability Studies, 10(01).
  58. Yucel I., Sirin M. S., & Bas M. (2023), The mediating effect of work engagement on the relationship between work–family conflict and turnover intention and moderated mediating role of supervisor support during global pandemic, International Journal of Productivity and Performance Management, 72(3), pp. 577-598. DOI: 10.1108/IJPPM-07-2020-0361
  59. Zieba K. (2023), Great Resignation and Quiet Quitting as Post-pandemic Dangers to Knowledge Management, European Conference on Knowledge Management, 24(2), pp. 1516-1522.

Enzo Bivona, Giovanni Scirè, The Dynamic Balanced Scorecard for Sustainability: A novel framework to manage unintended employee behaviors in turbulent times in "MANAGEMENT CONTROL" 1 Suppl./2025, pp 165-188, DOI: 10.3280/MACO2025-001-S1008