文章基本信息

标题：Organizational Determinants as a Barrier of Balanced Scorecard Adoption for Performance Measurement in Pakistan
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作者：Mubshar Majeed Qadri ; Tashfeen Mahmood Azhar ; Awais Imam 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2013
卷号：5
期号：20
页码：7-22
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The prime objective of this study was to identify the status of Balanced Scorecard (BSC) adoption in Pakistan and to what extent different organizational factors serve as barrier in the strategic adoption of BSC as administrative tool to measure performance of organizations. Different organizational theories, strategic adoption, innovation diffusion theory and general system theory were reviewed and to develop theoretical framework these theories were considered as starting point. The literature related to these theories aided in the development of four hypotheses. All organizations of Pakistan irrespective of type, nature and location were selected to test the hypotheses. These organizations were selected by systematic random sampling and a sample of 287 was calculated from a sampling frame taken from Karachi Stock Exchange. After pretesting the adapted instrument was furthermore validated through Cronbach alpha and factor analysis. The impact of different factors as barrier was tested through correlation and regression analysis. It was found through analysis that all four organizational factors were very strong barriers in the adoption of BSC. The salient nature of organizational factors supporting the resource based view in organization for strategic decision for adoption.
关键词：Organizational Performance; Balance Scorecard; organizational barriers.