The link between perceptions about the balanced scorecard approach and company performance – an empirical study Online publication date: Wed, 06-Dec-2006
by Majidul Islam
International Journal of Business Information Systems (IJBIS), Vol. 2, No. 2, 2007
Abstract: This empirical research paper investigates the relationship between perceptions by an organisation's employees (the users of the BSC) about the Balanced Scorecard (BSC) approach and the financial performance of the company measured in terms of return on equity, return on total assets and profit margin on sales. Although the results do not provide support for all the perception variables used in the study, analysis of the data shows a positive relationship between perceptions of the use of the BSC and company performance. More investigation is needed in different settings, for example, in manufacturing or service industries, before the results can be generalised. Also, because of the sample size and the fact that only financial performance measures were considered, the study could be considered limited. Future research may be carried out on strategically linked long-term value creation using the BSC, specifically focusing on the motivational factors for the employees, who use and implement the BSC.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Information Systems (IJBIS):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook