Strategy - Strategic Management and Performance Systems Module 4 & Environmental and Social Management Accounting (EMA): Its Contribution to Business Sustainability

Using the information below about Black Eagle Pty Ltd earlier, see Table 2 below.

REQUIRED: for case study 2 (24 marks)

1. For each of the 4 perspectives of the Balanced Scorecard, identify one process or item (Critical Success Factor (CSF)) that could be measured by Black Eagle. Provide 2 Key Performance Indicators (KPIs) that could measure each of the 4 CSFs by linking each KPI to your chosen CSF. Comment on the linkage between the measures and the CSF. (12 marks)

2. If Black Eagle P/L had an additional strategy of appealing to their environmental and social stakeholders, list three (3) KPIs that could be used to measure this performance. State which BSC perspective would be appropriate to place each of your 3 KPIs. (6 marks)

3. Assume that Black Eagle P/L wished to set up their operations in Bangladesh (South Asia). Using Hofstede's cultural dimensions, select two (2) KPI measures, and describe how these KPI measures would be used in different ways in each of the 2 countries (Australia and Bangladesh) to motivate staff to improve their performance. (Do not describe Hofstede's theory, but apply the information to each country's reward system).

For example, if you selected Hofstede's 'Long Term Orientation', your measure would reward Australian staff for meeting short term goals (e.g. monthly bonus for achieving targeted goals), and reward Bangladeshis' staff for their yearly performance (annual bonus) DO NOT refer to this example in your assignment. See the graph below of each Hofstede dimension between Australia and Bangladesh.DO NOT refer to this example in your assignment. See the graph below of each Hofstede dimension between Australia and Bangladesh.

https://www.hofstede-insights.com/country-comparison/australia,bangladesh/

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