Title: The barriers to balanced scorecard implementation in Jordanian public listed companies

Authors: Abedalqader Rababah; Nassereddine Saadouli; Sulaiman Weshah

Addresses: Department of Accounting, College of Business, Sohar University, Oman ' Collage of Business Administration, Gulf University for Science and Technology, Kuwait ' Amman College for Financial and Administration Sciences, Al-Balqa Applied University, Jordan

Abstract: In their drive to improve the management and control of their accounting systems in a highly volatile and uncertain environment, many companies adopted the balanced scorecard (BSC) approach to streamline their strategic accounting choices and the short-term operational tasks and activities. This paper investigates the BSC adoption and implementation within the Jordanian publicly listed companies. Using qualitative, results show that the BSC adoption/implementation rate is low. The primary factors for such a low rate are lack of senior management support, lack of expertise and prohibitive adoption costs. The results provide a stepping-stone for management to devise courses of action that will mitigate the effect of the identified factors.

Keywords: barriers; balanced scorecard; BSC; implementation; companies; Jordan.

DOI: 10.1504/IJBIS.2026.150758

International Journal of Business Information Systems, 2026 Vol.51 No.1, pp.59 - 71

Received: 22 Dec 2021
Accepted: 09 Apr 2022
Published online: 23 Dec 2025 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article