Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2

Evolution of Balanced Scorecard in the Context of Digital Transformation: A Systematic Literature Review




Article Info

Publish Date
14 Apr 2026

Abstract

This research investigates the evolution of the Balanced Scorecard (BSC) in the context of digital transformation using a Systematic Literature Review (SLR). Although BSC has been widely applied, existing studies remain fragmented and lack an integrated explanation of how BSC adapts to digital complexity. This study analyzes 31 Scopus-indexed articles published between 2020 and 2025 using the PRISMA approach. The findings reveal three major shifts: (1) BSC has evolved from a static performance measurement tool into a dynamic, data-driven strategic management system supported by AI, big data analytics, and cloud computing; (2) BSC perspectives have developed through either the addition of new dimensions, such as IT environment and sustainability, or the redefinition of the four classical perspectives; and (3) key performance indicators have shifted toward digital-oriented measures, including digital maturity, data security, and sustainability performance. This study contributes by providing an integrated conceptual understanding of the Digital Balanced Scorecard (DBSC) and offers practical insights for organizations in designing adaptive, data-driven performance management systems in the digital era. 

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...