IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v9y2022i1p2149146.html
   My bibliography  Save this article

Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam

Author

Listed:
  • Thu Trang Ta
  • Thanh Nga Doan
  • Hoai Nam Tran
  • Tuan Anh Dam
  • Trinh Manh Quyen Pham

Abstract

The study focuses on the factors affecting the application of Balanced Scorecard (BSC) in Vietnamese listed companies, through which they can improve the ability to apply BSC in their businesses. The factors included in the study consist of organizational size, organizational culture, manager’s awareness, accountant’s capability, cost of using BSC, and benefits of using BSC. In addition, the study examines the impact of BSC application on the operational efficiency of listed companies in Vietnam. The authors used the mixed research method combined with Structural Equation Modelling (SEM) to conduct the research. Data were collected from June 2021 to December 2021 from 274 listed companies in the Vietnamese stock market. The research results show that all factors positively influence the application of BSC. Also, the study shows that the higher the level of BSC application, the higher the operational efficiency of enterprises. The authors give some management implications to support enterprises in implementing BSC effectively.

Suggested Citation

  • Thu Trang Ta & Thanh Nga Doan & Hoai Nam Tran & Tuan Anh Dam & Trinh Manh Quyen Pham, 2022. "Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2149146-214, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149146
    DOI: 10.1080/23311975.2022.2149146
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2022.2149146
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2022.2149146?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wang, Kaike & Zhang, Xin & Wang, Shuhong, 2024. "Blockchain technology concerns and corporate financial risk prevention—A quasi-natural experiment for Chinese listed A-share companies," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 1496-1512.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2149146. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.