Journal of Applied Accounting And Business (JAAB)
Vol. 7 No. 2 (2025): JAAB - Desember 2025

Paradigma Baru Balanced Scorecard : Peran Penting Perspektif Digital dan Keberlanjutan

Mardiyani, Nabilah (Unknown)
Biswan, Ali Tafriji (Unknown)



Article Info

Publish Date
25 Dec 2025

Abstract

Digital transformation is fundamentally changing the way organizations design, implement, and evaluate performance measurement systems. The Balanced Scorecard (BSC), a framework that has been in use for more than two decades, is now in a reinvented phase to address the challenges of real-time analytics, big data, AI-driven decision-making, and the needs of digital organizations. This literature review examines the evolution and reinvention of the BSC based on 20 scientific journals (10 Scopus, 10 SINTA), while also mapping how the BSC concept evolved toward the Digital Balanced Scorecard (DBSC) in the sustainability aspect. The study shows that the BSC is not extinct but has undergone significant adaptations to incorporate digital metrics, technological capabilities, and sustainability integration. The analysis also identified research gaps related to the integration of the BSC with digital aspects and ESG-based digital performance. This study identified gaps in the integration of ESG metrics, digital capabilities, data governance, and dynamic performance systems. This study provides theoretical contributions in the form of a conceptual model of the digital BSC and recommendations for future research.

Copyrights © 2025






Journal Info

Abbrev

jaab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi ...