The link between perceptions about the balanced scorecard approach and company performance an empirical study

Authors:
Majidul Islam
Affiliations:
Department of Accountancy, John Molson School of Business, Concordia University, 1455 de Maisonneuve Blvd. Montreal, H3G 1M8, Canada
Venue:
International Journal of Business Information Systems
Year:
2007

Citing 7
Cited 3

User acceptance of computer technology: a comparison of two theoretical models

Management Science
Perceived usefulness, ease of use, and usage of information technology: a replication

MIS Quarterly
Empirical evaluation of the revised technology acceptance model

Management Science
Organizational mechanisms for enhancing user innovation in information technology

MIS Quarterly
A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies

Management Science
Determinants of User Acceptance of Digital Libraries: An Empirical Examination of Individual Differences and System Characteristics

Journal of Management Information Systems
Towards an understanding of the behavioural intention to use a web site

International Journal of Information Management: The Journal for Information Professionals

A hybrid GA-ant colony approach for exploring the relationship between IT and firm performance

International Journal of Business Information Systems
Information security investment decisions: evaluating the Balanced Scorecard method

International Journal of Business Information Systems
Assessing the impact of information technology on firm performance using canonical correlation analysis

International Journal of Business Information Systems

Quantified Score

Hi-index	0.00

Visualization

Abstract

This empirical research paper investigates the relationship between perceptions by an organisation's employees (the users of the BSC) about the Balanced Scorecard (BSC) approach and the financial performance of the company measured in terms of return on equity, return on total assets and profit margin on sales. Although the results do not provide support for all the perception variables used in the study, analysis of the data shows a positive relationship between perceptions of the use of the BSC and company performance. More investigation is needed in different settings, for example, in manufacturing or service industries, before the results can be generalised. Also, because of the sample size and the fact that only financial performance measures were considered, the study could be considered limited. Future research may be carried out on strategically linked long-term value creation using the BSC, specifically focusing on the motivational factors for the employees, who use and implement the BSC.