Title: Factors affecting balanced scorecard usage

Authors: Majidul Islam; Yi-Feng Yang; Yu-Jia Hu; Cheng-Se Hsu

Addresses: John Molson School of Business, Concordia University, 1455 de Maisonneuve Blvd., W. MB 14-133, Montreal, Quebec, H3G 1M8, Canada ' Shu-Te University, No. 59 Hengshan Rd., Yanchao District, Kaohsiung City 82445, Taiwan ' Fortune Institute of Technology, No. 288 Zhixue Rd., Daliao District, Kaohsiung City 83160, Taiwan ' Da-Yeh University, No. 168 University Rd., Dacun, Changhua 51591, Taiwan

Abstract: The paper aims to focus on antecedents of the individual-level determinants of the model as opposed to firm-level determinants and how this might contribute to greater understanding for the implementation of the balanced scorecard (BSC). The paper is based on an empirical study of the data collected using the Dunn and Bradstreet database through a survey questionnaire. The analysis of the data shows that the awareness of BSC capabilities is positively associated with the adoption of the BSC. This is the most important variable leading to the adoption of the BSC by the sample companies. The current research has tried to make use of and discussed the available research in this area and has provided an antecedent to and direction for the implementation of the BSC. Though more empirical research is needed to generalise the findings, the current research has identified some factors and future research that may be undertaken in that direction.

Keywords: individual-level determinants; firm-level determinants; balanced scorecard; BSC antecedents; BSC use; capability awareness; BSC capabilities.

DOI: 10.1504/IJBIS.2014.064125

International Journal of Business Information Systems, 2014 Vol.17 No.1, pp.112 - 128

Available online: 04 Aug 2014 *

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