| Přispěvatelé: |
Shum, Paul Kwok Ching, Parker, Lee David, Global Accounting and Organisational Change (GAOC) Conference 2008 Melbourne, Australia 9-11 July 2008 |
| Jazyk: |
angličtina |
| Rok vydání: |
2008 |
| Předmět: |
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| Popis: |
Though balanced scorecard (BSC) is a popularly used management control framework, the level of failure in implementing this framework has been unexpectedly high. Practitioners have doubts about the benefits of adopting this framework. Empirical evidence that confirms the impact of BSC on financial performance is very rare. Lack of empirical study to validate this framework has been a major impediment to further progress in this research field. Only a few studies provide anecdotal evidence using observations from personal consulting or case study rather than systematic statistical analysis. Based on survey data, this study provides the much desired empirical evidence to assess the validity of the BSC framework, using more sophisticated statistical methods. Using a survey questionnaire instrument, a sample size of 81 manufacturing companies in South Australia has been collected. The empirical result of this study supports the BSC framework. Refereed/Peer-reviewed |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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