文章基本信息

标题：Factors affecting to the application of balanced scorecard in Vietnamese hospitality firms
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作者：Thi Kim Yen Pham ; Duc Cuong Pham
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：13
页码：2383-2390
DOI：10.5267/j.msl.2019.7.017
出版社：Growing Science
摘要：Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.
关键词：Diffusion Innovation;Technology Acceptance;Balanced scorecard;Vietnamese hospitality firms