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Determinants Of Balanced Scorecard Usage: Indirect Correlation Through Attitudinal Factors

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  • Wasatorn Shutibhinyo

Abstract

The successful implementation of Balanced Scorecard (BSC) requires a positive attitude toward the BSC. Specifically, the BSC should be perceived as simple to use and of great usefulness. This study develops the measurement of BSC usage and examines whether the determinants impact the BSC usage through attitudinal factors. Most existing studies have quantified the BSC usage by identifying the stages of BSC application whereby the discrete step of usage is reflected rather than the degree of usage. This research work thus develops a measurement to reflect the degree of BSC usage by taking into consideration the key characteristics of BSC usage and their theoretical weights. In addition, this study examines the determinant-innovation relation by drawing on the organizational innovation theory and the technology acceptance model. In particular, this research article seeks to determine whether top management support and training are associated with the BSC usage through the attitudinal factors of perceived ease of use and perceived usefulness. Based on 73 complete questionnaires, it is found that top management support and training are indirectly associated with the BSC usage through the perceived ease of use and the perceived usefulness factors. These findings highlight the vital role of the attitudinal factors as the mediating factors.

Suggested Citation

  • Wasatorn Shutibhinyo, 2014. "Determinants Of Balanced Scorecard Usage: Indirect Correlation Through Attitudinal Factors," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(4), pages 17-23.
    • Handle: RePEc:ibf:gjbres:v:8:y:2014:i:4:p:17-23
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    References listed on IDEAS

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    1. Robert S. Kaplan, 2010. "Conceptual Foundations of the Balanced Scorecard," Harvard Business School Working Papers 10-074, Harvard Business School.
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    More about this item

    Keywords

    Balanced Scorecard; Attitudinal Factors;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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