Towards a Balanced Scorecard enhanced by Artificial Intelligence: new perspectives for the Supply Chain

Auteurs

  • Lamia Rizi LERSEM Laboratory, National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida, Morocco https://orcid.org/0009-0005-7773-6635
  • Sara Ghouati LERSEM Laboratory, National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida, Morocco https://orcid.org/0009-0005-3575-5846
  • Sara Oulfarsi LERSEM Laboratory, National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida, Morocco https://orcid.org/0000-0001-7332-2893
  • Adil El Amri LERSEM Laboratory, National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida, Morocco

DOI :

https://doi.org/10.71420/ijref.v3i4.197

Mots-clés :

Balanced Scorecard, Artificial Intelligence, Supply Chain, Flexibility, Agility, Management Control

Résumé

Modern supply chains operate in an environment marked by uncertainty, complexity, and increasing pressure to be sustainable. While the Balanced Scorecard (BSC) remains a widely used strategic tool, its limitations are becoming apparent in the face of these new challenges. This article analyzes how artificial intelligence (AI) can enhance the BSC to strengthen its management capabilities. Through a systematic and bibliometric review of recent literature, our results show that AI can improve data collection and analysis, anticipate performance, optimize internal processes, and integrate social and environmental dimensions. A comparative table between the classic BSC and the AI-enhanced BSC highlights these developments. The study concludes that the convergence of BSC and AI is a major lever for increasing the agility, resilience, and sustainability of supply chains, while raising issues related to data quality and ethical governance.

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Publiée

2026-04-30

Comment citer

Rizi, L., Ghouati, S., Oulfarsi, S., & El Amri, A. (2026). Towards a Balanced Scorecard enhanced by Artificial Intelligence: new perspectives for the Supply Chain. International Journal of Research in Economics and Finance, 3(4), 59–77. https://doi.org/10.71420/ijref.v3i4.197

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