文章基本信息

标题：The Impact of Balanced Scorecard on Performance: The Case of Vietnamese Commercial Banks
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作者：Tran Trung TUAN
期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2020
卷号：7
期号：1
页码：71-79
DOI：10.13106/jafeb.2020.vol7.no1.71
语种：English
出版社：Korean Distribution Science Association
摘要：Balanced Scorecard (BSC) is one of basic contents of managerial accounting.Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises.Therefore,providing the theory base as well as in fact with regards to apply with Balanced Scorecard,impact of applying with Balanced Scorecard on the performance of company,from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary.However,balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam.The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks.In the dimension of this paper,SPSS 22 was used to collect and analysis data,basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks.Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks.This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.
关键词：Balanced Scorecard;Commercial Banks;Managerial Accounting;Operating Performance;Financial Perspective;Vietnam