A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction
Keywords:Agile-Adaptive Balanced Scorecard, Management Accounting Systems, Sustainable Performance, Systematic Review, Bibliometric Analysis
While sustainability initiatives have gained recognition and significance in modern organizations, they often encounter obstacles within firms, especially SMEs. Consequently, the adoption of integrated tools like AABSC has become crucial, replacing traditional BSC tools, to empower managers to make informed decisions amid sudden economic fluctuations. However, the adoption of AABSC remains limited in the literature review and is still in the process of dissemination and adoption by scholars and researchers. Therefore, this study aims to analyze the literature that has adopted AABSC in developing countries, particularly to focus on SMEs. The research methodology involved a systematic review of the ScienceDirect, IEEE, Scopus, and Web of Science databases from 2010 to 2021, resulting in the gathering of 1,841 papers. These articles were then filtered based on inclusion and exclusion criteria defined in the systematic review protocol. From the findings, a total of 39 articles were selected and divided into four distinct categories. The first category encompasses MAS, accounting for 20.50%, followed by AABSC at 10.26%. The third category pertains to sustainable performance, representing 30.77%, while the final category consists of Hybrid Studies, accounting for 38.46%. Nevertheless, the systematic review also highlights the necessity for more rigorous evaluations regarding the adoption of AABSC. This research has implications for both the body of knowledge and practice, as it sheds light on the outcomes and potential benefits of implementing AABSC in developing country firms, particularly SMEs.