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

Journal title MANAGEMENT CONTROL
Author/s Enzo Bivona, Giovanni Scirè
Publishing Year 2025 Issue 2025/1 Suppl.
Language English Pages 24 P. 165-188 File size 260 KB
DOI 10.3280/MACO2025-001-S1008
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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.

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

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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