TY - JOUR
T1 - The determinants of implementation stages of balanced scorecard
AU - Chen, Hueiling
AU - Duh, Rong Ruey
AU - Lin, Judy Chuan Chuan
PY - 2006
Y1 - 2006
N2 - Traditional performance measurement systems are featured by their reliance on financial metrics with little attention paid to other aspects of performance and the linkage between measures and strategy. A new approach to performance measurement, the Balanced Scorecard (BSC), was introduced in recent years. This paper examines the determinants of the implementation of BSC and investigates whether the determinants vary with the implementation stages. One hundred and fifty-seven responses obtained from a questionnaire survey were analysed. The results show that CFO's involvement, participation by different departmental managers, top management support and organisation size are significantly correlated with the BSC implementation stages. In addition, the results also reveal that the determinants vary with the implementation stages. Limitations and implications for research and practice are also discussed.
AB - Traditional performance measurement systems are featured by their reliance on financial metrics with little attention paid to other aspects of performance and the linkage between measures and strategy. A new approach to performance measurement, the Balanced Scorecard (BSC), was introduced in recent years. This paper examines the determinants of the implementation of BSC and investigates whether the determinants vary with the implementation stages. One hundred and fifty-seven responses obtained from a questionnaire survey were analysed. The results show that CFO's involvement, participation by different departmental managers, top management support and organisation size are significantly correlated with the BSC implementation stages. In addition, the results also reveal that the determinants vary with the implementation stages. Limitations and implications for research and practice are also discussed.
KW - Determinants of implementation
KW - Individual factors
KW - Organisational factors
KW - Performance measurement system
KW - Technical factors
KW - The Balanced Scorecard
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U2 - 10.1504/IJMDM.2006.010243
DO - 10.1504/IJMDM.2006.010243
M3 - Article
AN - SCOPUS:33747441488
SN - 1462-4621
VL - 7
SP - 356
EP - 376
JO - International Journal of Management and Decision Making
JF - International Journal of Management and Decision Making
IS - 4
ER -