Environmental Impediments in the Adoption of Balanced Scorecard in Pakistan

Autor:	Awais Imam, Tashfeen M. Azhar, Mubashar Majeed Qadri
Rok vydání:	2015
Předmět:	Competition (economics) Balanced scorecard Performance management business.industry Environmental complexity Organisational performance Accounting General Medicine Business Industrial organization
Zdroj:	Asia-Pacific Journal of Management Research and Innovation. 11:172-184
ISSN:	2321-0729 2319-510X
DOI:	10.1177/2319510x15588388
Popis:	The status of adoption of balanced scorecard (BSC) in Pakistan is still blurry and keeping different adoption, diffusion and strategic theories in mind, a theoretical framework and four hypotheses were proposed. The target population was organisations of all types and 268 organisations listed in the Karachi Stock Exchange were selected randomly. All constructs were measured through a questionnaire. The results suggest that environmental complexity, competition and consultancy institutions were serving as barriers in the adoption of BSC. However, the factor network personality, a part of the environmental factors, was not significant and was not a barrier. The managers of consultancy institutions can view this study as a benchmark because by reviewing the result they can decide whether it is time to launch a campaign to exert the pressure for adoption of BSC or not to propagate the significance of the BSC tool by stopping further allocation of resources.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::22a9dfac64445c82faa1b433ddfa5ced https://doi.org/10.1177/2319510x15588388 Zobrazit plný text záznamu