文章基本信息

标题：Balanced scorecard and performance in a competitive environment
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作者：Rihab Guidara ; Walid Khoufi
期刊名称：International Journal of Accounting and Economics Studies
电子版ISSN：2309-4508
出版年度：2014
卷号：2
期号：1
页码：40-45
DOI：10.14419/ijaes.v2i1.2348
出版社：Journal of Advanced Computer Science & Technology
摘要：This paper reports the results of an empirical investigation into strategic performance measurement systems. More specifically, it examines how the Balanced Scorecard (BSC) is associated with the intensity of market competition and the organizational performance. To test these associations, data were collected from 50 Tunisian agribusiness units. The results indicate that the intensity of market competition is a determinant of the use of the BSC which, in turn, is a determinant of organizational performance. Keywords : Market Competition, BSC, Organizational Performance.