Sustainable Performance Evaluation in Uncertainty Conditions Using Balanced Scorecard and Shannon Entropy Based on Gray Delphi Method with Three Parameters (Case Study: Solar Industry in Iran)

Authors

Abstract

Uncertainties and environmental complexities have led organizations to have a comprehensive performance operation system in order to understand the desirability and quality of their activities. Balanced Scorecard is one of the tools that extract financial and non-financial measures together and consider balanced assessment of functions in four specific aspects. The purpose of this paper is to present a framework for designing a sustainable performance assessment system based on a scorecard in Iran's solar industry. The research methodology is the Sustainable Balanced Scorecard (SBSC) approach, based on which, experts, through the use of a three-parameter gray Delphi method have identified seventeen indicators with a four aspects of Sustainable balanced scorecard . Shannon entropy, as the method of analysis, has calculated the weights of dimensions, perspectives, and indices. In the end, the most important areas for evaluating the performance of the organization were considered to be the score of performance indicators and the importance given to it. The results indicate that the most significant regards in terms of sustainability of financial resources should be given to the evaluation of these industries.

Keywords


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