Literature Review on the Effect of Balanced Scorecard on Employee Wellbeing

Employee well-being is an important key area of human resource development (HRD), such as performance measurement, employee productivity, employee development, and motivation. Employees are a key element in realizing the organization's strategies. For this reason, measuring employee performance is important in terms of ensuring the efficiency and sustainability of the system and is an HR Strategy. The aim is to determine whether there is a quasi-experimentally demonstrable relationship between. Balanced Scorecard (BSC), and employee well-being. The study conducted qualitative and quantitative research based solely on the bibliographical review of previous theoretical/conceptual and empirical articles on the subject. Quantitative measurement data were collected from 9 empirical studies, and a total of 121 qualitative studies were reviewed. The findings of the study proved that there is a strong relationship between employee happiness and the increase in performance of organizations, while the BSC application increases employee happiness and indirectly the happiness of the organization. This article is an important reference work for HR development with Balanced Scorecard strategies.

Literature on relationship between BSC and employee well-being: The job content (interest, prestige, and independence), pay, and interpersonal relationships were the most motivators at the workplace. The employee's feelings about the jobs to a large extent were the relationships you have with other people at work, the actual job itself, the degree to which you feel 'motivated' by your job. the style of supervision that your superiors use, the extent to which you may identify with the public image or goals of your organization, current career opportunities, the feeling have about the way you and your efforts are valued, the kind of work or tasks that you are required to perform and the degree to which you feel that you can personally develop or grow in the job. (OPIYO, 2010). Impact of BSC on organization performance: Organizations develop their employees' skills and performance which led to increased efficiency in their internal business processes. This led to improved customer satisfaction and increased market share, which in turn led to an increase in the firm's profitability. It was affirmed that increased profitability boosted the other functions of the firms which improved rewards to employees and more participation in corporate social responsibilities. It also gave the firms a positive public image and increased competitiveness. (Kairu, 2013). Study results indicate that implementing the BSC improves employee commitment, the organizational climate, job satisfaction, and job dedication. A clear relationship with the satisfaction of employees within the organization; shows that the BSC implementation is significantly related to positive employees' affective reactions (Molina, 2014).
To derive full benefits from the scorecard approach companies must work harder to get employees at all levels on board with the method. The study investigated the role of a balanced scorecard in enhancing the job satisfaction of employees. The results revealed that there is a positive correlation between a balanced scorecard and job satisfaction (Narayanamma, 2017).
The better the leadership involvement through BSC implementation, the more employees' organizational commitment will increase the employees' roles are positively correlated with organizational commitment. (Simbolon, 2018). In general, what the whole thing shows is that the implementation of BSC at least has helped the organization in establishing a planning and measurement system that drew a tangible experience among the Research Question 4-What is the relationship between the Employee well-being and Balanced Scorecard? H4-The reviewed empirical studies have found out there is a positive impact of BSC on employee well-being.
The study outlines the methods used to search for and extract data from relevant articles and the decisions made about inclusion criteria and address each of the research questions.

Method
A study carried out qualitative research based on an exclusively bibliographic review of theoretical/conceptual and empirical papers, previously carried out on the subject. According to (Lueg, 2015), the methodology of the systematic review of the literature allows a review of the evidence on a formulated question, using systematic and explicit methods to identify, select and evaluate critically relevant primary research and extract and analyze data from the studies included in the review. Bibliographic research was carried out from 2000 until the end of 2020, especially in the online library and online journal website that allows unlimited and permanent access to research and higher education institutions, to full texts from several scientific newspapers and e-books of some of the most important content providers. The primary objective of the present research is to explore the relationship between BSC, workplace happiness, and employee well-being. Three dimensions of employee well-being, that is, job satisfaction, employee commitment, and positive management, are explored herewith.
Qualitative research involves the process of constructing the framework and finalizing the elements to contribute to employee happiness. As the first step, this research process collected and analyzed various elements assumed to explain as contributors to employee well-being. It has been being collected based on a series of detailed research in literature, the best business practices for creating happiness at work, and the perception of professionals on employee well-being. Reviewed the literature on HRM systems and practices, organizational performance, happiness, well-being, positive psychology, positive leadership, and relationships.
Quantitative research involves the measures used, the setting, and the sample for testing the research model. And then will introduce the process utilized for data analysis. It has determined the perception of empirical studies on employee well-being, positive leadership, BSC practice through previous studies predicting the determining criteria of well-being concerning their work performance in the work context. It has been conducted from secondary data which has been surveyed employee happiness, positive management, and positive workplace. These studies have been selected based on the conclusions which investigated employee well-being, positive management, positive leadership, and BSC.
The use of secondary data, or existing data that are freely available to researchers who were not involved in the original study, has a long and rich tradition in the social sciences. Secondary data analysis refers to the analysis of existing data collected by others. The secondary analysis allows researchers to investigate research questions using large-scale data sets that are often inclusive of under-represented groups while saving time and resources. The secondary data has been used in this study. For data analysis, the following steps have been applied. Briner and ijbm.ccsenet.org International Journal of Business and Management Vol. 17, No. 3; Denyer (2010).
1-Research questions have been determined.
2-The source of data and location have been determined.
3-Relevance of the data has been evaluated such as the original purpose of data, collecting time, population, sampling strategy, and sample and statistical methods for the conclusion 4-Credibility of the data has been assessed with establishing the credentials of the original researchers, searching for a full explication of methods including any problems encountered, determining how consistent the data is with data from other sources, and discovering whether the data has been used in any credible published research.
5-Analysis; results of empirical findings have been reviewed and relevant parts have been gathered.
The study has confined search to studies published in English between 2000 and 2020 which contained empirical data. HRD field is one with interdisciplinary foundations, sought to include empirical studies from human resource management, management, organizational behavior, sociology, and ethics.
In light of the interchangeable way in which the terms "meaning of happiness" "positive organization psychology", "organizational well-being' well-being" and "employee well-being" have been used (Fisher 2020: Seligman et al 2000, studies that used the term "happiness" rather than "well-being" were scrutinized individually to ascertain whether their primary focus was on the "employee well-being" in which case they were excluded, or on "life satisfaction". It is important to note that the concepts of "happiness", "life satisfaction" and "well-being" are semisynonymous in terms of the components of happiness.  defined happiness as life satisfaction. (Seligman, 2002, Ryan & Deci, 2001Waterman, 1993, Ryff, 1989; where later, with the eudaimonia essence, it has gained more attribution with the term 'well-being' Ryan & Deci, 2001;Ryff & Keyes, 1995;Andrew & Withey, 1976). Numerous researchers have been studying happiness or well-being, under the field of positive psychology (Buyukbay, 2017).
The results of the structured search were filtered by including only peer-reviewed items to ensure quality and reliability and by using the "de-duplication" function in the RefWorks (4) bibliographic management software, which brought the number of search results for evaluation. The study reviewed the same number of randomly selected articles. It excluded a total of 421 articles that did not meet the pre-selection inclusion criteria. This left a total of 129 items for data extraction these were then downloaded in full of their respective databases. Then, data were extracted using a form for each research question. The final phase of the review includes analysis and synthesis before distribution. The study pioneered the analysis of the extracted data according to the research questions and developed detailed summary tables that provide a comprehensive overview of the study findings related to each research question. The study used this analysis to explore connections between topics and subtopics, weigh the quality and quantity of evidence, and develop an understanding of the evolution of the field over time.

Overview
Of the included studies, 32 were Balanced Scorecard development and implementation, 55 were happiness and employee well-being, 30 were leadership and positive organizational behaviour (positive management), and 9 were the impact of BSC on employee well-being. In 9 empirical studies, various statistical methods such as Exploratory Factor Analysis (ECA), Statistical Package for Social Sciences (SPSS), Meta-Analysis (MA), WERS, Structural Equation Modelling (SEM), Panel Data Regression modelling (PDRM), and Growth Curve Analysis (GCA) was used for data analysis. Samples were usually selected from employees and senior managers to determine the correlation/relationship between dimensions through questionnaires.

Definitions and Measures of Employee Well-Being in Workplace
There was a consensus over the definition of employee well-being and workplace happiness across all the papers that were reviewed. Employee well-being has been defined as the overall quality of an employee's experience and functioning at work. (Ryff, 1995) Employee well-being is often defined in terms of three dimensions Psychological Well-Being, Social Well-Being, Physical Well-Being (Diener, 2004). Psychologists tend to focus on two components of psychological well-being: hedonic and eudaimonic (Ryan & Deci, 2001). The hedonic component is about subjective experiences of pleasure, which is the balance of positive and negative thoughts and feelings in individuals' judgments. In organizations, research on job satisfaction represents the hedonic approach to understanding psychological well-being: job satisfaction is defined in terms of employees' subjective judgments about their work situations (Weiss, 2002). Physical well-being refers to both objective physiological measures and subjective experiences of bodily health. Psychological well-being and physical well-being are properties of the individual employee, social well-being focuses on the interactions that occur between employees (Bradbury, 2000). Based on 58 different studies, employee well-being has been divided into three different fields that are still related to each other which were job satisfaction, organizational commitment, and work engagement. According to Fisher, there are three levels of happiness in the workplace. The first is seen as temporary happiness at work (short-term emotional state), the second is happiness at the individual level (job satisfaction, commitment, and emotional state) and the third is happiness at the unit level (Fisher, 2010).
Job Satisfaction: Herzberg's (1959) job satisfaction theory is the most known. This theory consists of two parts, hygiene (internal) and motivational (external). Hygiene factors which are a success, self-determination, job description, responsibility is improving job satisfaction. On the other hand, motivational factors provide job satisfaction with business policies, salaries, management, supervision, business lines, interpersonal communication, status, job security, and communication with top management, and their lack leads to dissatisfaction. When employees feel fairly treated by the organization then they feel safe with higher job satisfaction.
Organizational Commitment: as defined by Porter (1974) has three major components: (1) a strong belief in and acceptance of the organization's goals, (2) a willingness to exert considerable effort on behalf of the organization, and (3) a definite desire to maintain organizational membership. Organizational commitment is the feeling of belonging to the organization where the employee is a member. According to Fisher (Fisher, 2010), organizational commitment is the communication of employees in the same line with the purpose and values of the organization. Organizational commitment consists of 3 parts: emotional commitment, continuation commitment, and normative commitment Work Engagement (Thriving, Igor, Flow, Mood, and Motivation, etc): Any effort to maximize organizational effectiveness requires a higher level of business engagement among members of an organization. Therefore, job engagement is an important motivational variable for the organization. If the employee feels good to do his/her job well, the engagement increases, otherwise it falls. Engagement is a positive effect associated with the job and the work setting connoting or explicitly indicating feelings of persistence, vitality, energy, dedication, absorption, enthusiasm, alertness, and pride.
According to Seligman and Csikszentmihalyi (Seligman, 2000), positive organizational psychology is the third component of positive psychology, posited by 2000, positive organizations are the organizational level that leads individuals to better citizenship such as responsibility, altruism, democracy, tolerance and works ethics and virtues. Factors such as the job itself, working conditions, relationships, and managers affect these levels of well-being.
Positive organizational behaviour is defined as studies on the strengths and psychological capacities of human resources that can be effectively managed, measured, and developed in a positive way to improve performance in organizations. (Diener, 1997).
Stankiewicz' (2014) studies enable us to formulate the assumption that to create the system of Positive Organizational Potential in a company, nine following key areas (subsystems) must be developed first: (1) Corporate governance, 2 (Leadership), (3) Middle managers, (4) Trust, (5) Interpersonal relationships, (6) Talent management, (7) The language of internal communication, (8) Organisational citizenship behaviours, (9) Corporate social responsibility.  Table 2. Correlation between HRM performance system, productivity and employee well -being (Hoang Ho, 2019) Notes. HRM, human resource management. *p < .05; **p < .01; ***p < .001. Table 2 shows that there are relationships between employee well-being and Productivity. According to table 3; there is a positive correlation between a balanced scorecard and job satisfaction. The better is the implementation of a balanced scorecard the high will be the job satisfaction.

Definition of Balanced Scorecard
Balanced Scorecard systems were first founded in 1987 by Schneiderman at Analog Devices which was a mediumsized company. in 1990, the Balanced Scorecard was developed by Robert Kaplan, an accounting professor at Harvard University, and David Norton, a consultant also from the Boston area (Epstein & Manzoni, 1997). The BSC measures an organization's performance from four five perspectives, which are: financial, customer, internal business process, learning and growth, and environmental perspectives (Figge & Hahn, 2002). Financial Perspective shows long-term objectives of an organ to provide value for improving the profitability and other financial objectives (Kaplan & Norton, 1996). Customer perspective considers the capacity of a business to secure qualitative goods and services for its clients, effectiveness of offering those services and addresses the concerns of customers to develop ongoing support. Internal Business Perspective: This is archived by identifying the customers' needs, and in this way while developing new products and services through innovation to meet customer demands (Kaplan, 1996).

Theory of Learning and Growth Perspective to Increase Employee Well-Being
The Role of Balanced Scorecard Learning and Growth Perspective in Organizational Happiness and Employee` Well-being: The balanced scorecard (BSC) is a broader concept of performance measuring, which highlights the non-financial performance to encourage proactive management style. (Kaplan & Norton, 1996). The organizations are forced to innovate and develop new techniques for improving the quality and functionality of products, reducing costs, and, of course, the answer to the increasingly sophisticated customers' demands to survive in the market. The leaders, which care about their high business performance, have realized that the market value of their property increases with greater participation of "intangibles" (intellectual) resources about the tangible property.
In the balanced scorecard, there is a transformation of intangible assets and intellectual capital in terms of giving a more realistic view of a company's values. The learning and growth perspective supports innovation and encourages the free flow of ideas through the company. It helps increase revenues (the products and services are delivered to market faster) and reduce costs (Eliminates redundant and unnecessary business processes). This process increases the time that employees spend in the company because their knowledge and efforts are valued by the system of rewards. Learning and growth in an organization increase the value of the company and its competitiveness, it increases the efficiency and effectiveness, the relationship of all resources, and innovation. (Jelenic, 2011) HRM system (linear) .17(.04)*** .32 (02) The organizations while recognizing there is a large gap between the abilities of employees and the system process of financials, customers, and products, have begun to invest in training employees, increasing employee satisfaction, improving information and technology systems through the BSC learning and growth perspective.
Kaplan and Norton emphasize that "learning" is more than "training" as it involves facilitated communication between employees at all levels and sharing organizational knowledge. To keep up with the times and to anticipate certain situations and events frequently, it is essential for employees to constantly improve themselves, learn and develop a corporate culture and attitude related to individual and corporate progress. In any case, learning and development is a fundamental foundation for the success of any organization facing continuous improvement. Qualified employees, ideas, culture, and knowledge concepts have become the main elements that are important for the development, functioning, and improvement of the performance of organizations. Satisfied employees can increase productivity, accountability, quality, and customer satisfaction (Jelenic, 2011). Therefore, it can be said that if the company wants to have satisfied customers, it must have satisfied employees to serve them. Also, the company's goal is to keep employees satisfied within the company for as long as possible. Loyal and satisfied employees care about corporate values and improve business processes.

The Studies that Focused on Links between Employee Well-Being and Balanced Scorecard
Argan (2018) has examined relationships among well-being, leisure satisfaction, life satisfaction, and happiness and the result of the study was there is a significant relationship among constructs of well-being, satisfaction with life, and leisure and happiness. (Buyukbay, 2017) in has explored a proposal of a new employee well-being model of employee wholeness. According to the research analysis results, career success, emotional intelligence, psychological capital, and engagement are among the highest dimensions to explain employees' well-being, as well as in predicting work performance. (Claypool, 2017) study on organizational Success: How the Presence of Happiness in the Workplace Affects Employee Engagement that Leads to Organizational Success was based on a quantitative, correlational research design, the results of the test showed happiness in the workplace engagement that leads to organizational success. The strength of the relation is moderate: The collected data shows a positive correlation between happiness and engagement of the employee well-being at work. The positive correlation between happiness and engagement shows that happy employees are more likely to be engaged, a state that would improve productivity and hence ensure the organization would continue to develop. Hoang Ho (2019) has investigated Human resource management systems, employee well-being, and firm performance from the mutual gains and critical perspectives: The well-being paradox. The result of the study showed that employee well-being based on commitment and engagement had a significant and positive association with firm performance. Chandra (2016) study to test the influence of leadership styles, work environment, and job satisfaction of employees on performance result showed that the leadership style has an impact on performance, the work environment also has an impact on performance, job satisfaction has an impact on performance, and leadership style, work environment and job satisfaction of influential performance significant. Kairu (2013) study they aim to investigate "Effects of balanced scorecard on performance of firms in the service sector", the result of the study showed BSC developed employees' skills and performance which led to increased efficiency in their internal business processes. This led to improved customer satisfaction and increased market share, which in turn led to an increase in the firm's profitability. It was affirmed that increased profitability boosted the other functions of the firms which im-proved rewards to employees and more participation in corporate social responsibilities. It also gave the firms a positive public image and increased competitiveness. LEMMA (2018) the study aimed to investigate "An assessment on the implementation of BSC concerning employee performance: the result of the study showed the implementation of BSC has increased organizational performance and employee well-being. Narayanamma (2017) `A study on Impact of BSC implementation in Job Satisfaction of Employees in Selected Public and Private Sector study result showed that there is a positive correlation between the balanced scorecard and job satisfaction. The better is the implementation of a balanced scorecard the high will be the job satisfaction. OPIYO' (2010) study as Influence of BSC on Employee Job Satisfaction: A survey of Cooperative Bank of Kenya Ltd result showed that job content (interest, prestige, and independence). Pay and Interpersonal relationships were the most motivators at the workplace The employees feeling about the jobs to a large extent were the relationships they have with other people at work, the actual job itself, the degree to which they feel 'motivated' by your job. the style of supervision that your superiors use, the extent to which you may identify with the public image or goals of your organization, current career opportunities, the feeling have about the way you and your efforts are valued, the kind of work or tasks that you are required to perform and the degree to which you feel that you can personally develop or grow in the job.

Discussion and Implications for Human Research Management
When reviewing the empirical evidence base for the Impact of BSC on Employee well-being, there were no more ijbm.ccsenet.org International Journal of Business and Management Vol. 17, No. 3; empirical studies that met the inclusion criteria. The study was wide-ranging, but the volume of research could have been significantly reduced if it had been tighter. There is a substantial framework of research evidence in which well-being is defined as life satisfaction, subjectively important, rewarding, or life satisfaction consistent with personal values. There is also research that defines employee well-being in many ways, such as meaningful work or the fit between an individual's job and personality. It has been shown that articles adopting quantitative methods usually use 6 different statistical methods to measure results, the majority of which are used fully in only one or two studies.
In most studies, organizational commitment and work engagement are examined under the same heading as if their meaning is same. However, (Fisher, 2010) work engagement is more based on positive experiences in the workplace such as vitality, motivation, mood, leader behaviors, feedback and employee relations.
In most studies of BSC practice, the results have mostly concentrated on three perspectives outcomes: financial, internal process, and customer perspectives (Chih-Chao Chung, 2016; Assiri, Zairi, & Eid, 2006;Davis, 2003;Keller, 2011;Lueg, 2015;Malm , 2001;S ra t, 2018;Soderberg, 2017;Thananchayana, 2018). The most important finding of this study is learning and growth perspective is a key factor to HR development and employee wellbeing. There are limited studies on the learning and growth perspective which is the most important perspective of BSC.
The weight of evidence the study reviewed suggests that employees are more likely to experience positive feelings when they connect to diverse sources of performance measurement systems or HR strategies rather than simply one. Based on the literature review HR strategies are mostly focused on employee retention, positive management, leadership style, job satisfaction, and leisure activities ( To reap the full benefits of the Balanced Scorecard approach, organizations should work harder to bring employees at all levels together through this method. The study explored the role of the balanced scorecard in increasing employee satisfaction and well-being. The empirical studies have demonstrated that there is a significant, strong positive correlation between employees' satisfaction with their company and employee productivity and customer loyalty, and a strong negative correlation with staff turnover.
The collected data shows a positive correlation between happiness and the performance of the employee. The positive correlation between happiness and engagement, job satisfaction, and commitment shows that happy employees are more likely to be engaged, a state that would improve productivity and hence ensure the organization would continue to develop. The results of the study show that happiness in the workplace is also crucial in keeping an employee productive. Efficiency is an important issue in organizational development; as a result, there is a need to ensure that employees are efficient in their work schedules. A passion for work is perceived as an incentive to work hard, which means employees are extra mindful at work to produce meaningful work.
The learning and growth perspective, which is one of the balanced scorecard perspectives, is of great importance for the satisfaction and well-being of the employee, who is the key factor in organizational success. This perspective helps increase value for the organization by improving business processes and people. The learning and growth perspective essentially means the quality of human resources in the organ. Organizations are focused on job satisfaction, organizational commitment, and the ability to increase productivity in the organization. Hence employee feelings and attitudes are important for satisfaction level. Finding's statement describing the employees feeling about the jobs to a large extent were: -The relationships you have with other people at work, - The actual job itself, - The degree to which you feel 'motivated' by your job, - The style of supervision that your superiors use, - The extent to which you may identify with the public image or goals of organizthe ionization, - The current career opportunities, - The feeling you have about the way you and your efforts are valued, - The kind of work or tasks that you are required to perform and - The degree to which you feel that you can personally develop or grow in a job.
Employee commitment, job satisfaction, and work engagement are the three vital components of employee well-ijbm.ccsenet.org International Journal of Business and Management Vol. 17, No. 3; being. The present article intends to develop the issue by ascertaining the association between BSC and these three constructs of employee well-being. The finding establishes a Balanced Scorecard as a 'necessary' condition for employee well-being. This indicates that statistically, it is a benefit to organizational commitment, job satisfaction, and work engagement balance satisfaction with the Balanced Scorecard. The present study is perhaps one of the important studies to explore the relationship between BSC and employee well-being. The paper suggests that for BSC to institutionalize incorporate vision, mission, policy, and practices, the employee must take initiative and thus realize employee well-being in all areas of the organization. This will help employees to realize the meaning of a job, they have positive feelings in the workplace, experience team feeling, appreciate results without feverishness, and understand organizational commitment. These all are intended to increase the productivity of the organization. Organizations should develop positive organizational behavior through the BSC strategy that helps employees to realize their true potential. And then this potential will be channelized to the appropriate direction of organizational effectiveness. Future researchers may further explore a new perspective of BSC for organizational happiness by conceptualizing and measuring the workplace using both qualitative and quantitative approaches.  The results indicate that all the drivers of success had a mean value above the expected mean. Customer satisfaction had the highest mean value of 4.81, improved internal business processes had 4.14, and learning, growth, and innovation had a mean of 4. 11, while highly motivated staff had the lowest mean of 3.89. This indicates that, on average, all the four measures are viewed to be more than important drivers of the firms' success. The four perspectives of the BSC are the most important drivers of a firm's success.
-All firms develop their employees' skills and performance which led to increased efficiency in their internal business processes. This led to improved customer satisfaction and increased market share, which in turn led to an increase in the firm's profitability.
-It was affirmed that increased profitability boosted the other functions of the firms which improved rewards to employees and more participation in corporate social responsibilities.
-It also gave the firms a positive public image and increased competitiveness.

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