文章基本信息

标题：Impact of National Culture on the Balanced Scorecard Philippine Multinational Company Case
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作者：Paul John Ordanza ; Hyung-Rok Jung ; Iny Hwang 等
期刊名称：Research Journal of Business Management
印刷版ISSN：1819-1932
电子版ISSN：2152-0437
出版年度：2017
卷号：11
期号：1
页码：46-55
DOI：10.3923/rjbm.2017.46.55
出版社：Academic Journals Inc., USA
摘要：Background: As multinational businesses increase, it is important to harmonize between implementing the balanced scorecard as a tool to properly evaluate performance and set the target and the understanding of local culture. Materials and Methods: This study investigates the effect of national culture on the financial and the learning and growth perspective of the balanced scorecard using Philippine multinational company case. To conduct a case study, the researchers did a survey based on Hofstede six dimensions of culture model with 500 employees and received 232 responses. Results: The results are that Filipino cultural tendency affects the evaluation process of performances and setting a companys goal in the financial perspectives and training course and career changes in the learning and growth perspectives on the balanced scorecard. Conclusion: This proves that national culture became a major element of accomplishing BSC in multinational companies. Also, survey results from a developing country like the Philippines give a new perspective to the accounting research which mostly focus on a North American or European perspective. In the current worlds economic condition where globalization is a necessity for business, it is concluded that combination of culture and the balanced scorecard can lead to the success in multinational business.