Exploring the performance effects of digitalisation: a measurement tool based on the sustainability balanced scorecard framework

ABSTRACT

Although recent research has confirmed the positive economic effects of digitalisation on firm performance, fewer investigations have addressed the potential non-economic effects of digitalisation on organisational performance, including sustainability performance. To address the inconclusive relationship between digitalisation and organisational sustainable performance the current research considers the mixed effects of digitalisation and proposes a practical tool for assessing those effects. An exploratory, qualitative study reveals several mixed effects of digitalisation across six performance perspectives: financial, customer, internal business processes, learning and growth, social, and environmental. The practical proposed ‘digimpact’ tool can evaluate these various impacts of digitalisation on sustainable organisational performance and thereby help managers design effective digital transformation strategies. The digimpact measurement tool also can be tested, confirmed, and revised in ongoing research to expand and improve its effectiveness.

KEYWORDS:

• Digitalisation
• organisational sustainable performance
• sustainability balanced scorecard (SBSC)
• stakeholders’ theory

Disclosure statement

No potential conflict of interest was reported by the author(s).

Notes

1 We use these terms interchangeably herein.

2 OECD, 2019. Determinants and impact of automation: an analysis of robots’ adoption in OECD countries. https://doi.org/10.1787/ef425cb0-en.

Additional information

Notes on contributors

Kerim Karmeni

Kerim Karmeni, PhD, is Assistant Professor of Accounting, specialized in Management Accounting at Rabat Business School (AACSB). He received his Ph.D. in Management from the university of Lille (France) and the university of Sousse (Tunisia). His core research interests include Management Control, Performance and Innovation. Other research topics include: Franchising, SMEs, Digital transformation and AIHEd. His research has appeared in refereed journals including Journal of Small Business and Enterprise Development, Management Decision, Comptabilité-Contrôle-Audit and Management & Avenir.

Adel Beldi

Adel Beldi is an Associate Professor of Accounting at IESEG School of Management France (triple accredited school) and member of the Lille Economie Management (LEM), a CNRS research centre in France. He holds an accreditation to direct research (HDR), a PhD from the University of Paris – Saclay and a Master Research form Paris Dauphine University in France. His research areas include management control systems, intellectual capital reporting, and corporate social reporting and franchise management. His research papers have been published in several international journals (Management Decision, International Journal of Project Management, The International Journal of Technology and Human Interaction, International Journal of Business, and Management Accounting Quarterly and Accounting Forum). Besides, he is also a reviewer of Journal of Business Research, International Journal of Auditing Technology and Society and Business Review. He has a significant teaching experience in Financial Accounting, Management Control, Research methodology and Business game.

Tayeb Saadi

Tayeb Saadi, PhD (University of Strasbourg, France), is an Assistant Professor of corporate finance and accounting at University of Lille. His research interests include financial reporting, relevance of accounting data, corporate governance, family businesses and digital transformation. His research has appeared in refereed journals including Bankers Markets & Investors, Gestion 2000 and European Journal of Family Business.