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The determinants of implementation stages of balanced scorecard

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  • Hueiling Chen
  • Rong-Ruey Duh
  • Judy Chuan-Chuan Lin

Abstract

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.

Suggested Citation

  • Hueiling Chen & Rong-Ruey Duh & Judy Chuan-Chuan Lin, 2006. "The determinants of implementation stages of balanced scorecard," International Journal of Management and Decision Making, Inderscience Enterprises Ltd, vol. 7(4), pages 356-376.
    • Handle: RePEc:ids:ijmdma:v:7:y:2006:i:4:p:356-376
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    Cited by:

    1. Rameshwar Dubey, 2011. "Improving Firm Performance through Logistics Activities: A Research Framework," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 2(1), pages 75-86, January.
    2. Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.

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