عنوان المقالة:The Implementation of Management Accounting Innovations “The Case of Balanced Scorecard Implementation within Jordanian Manufacturing Companies
The current research tries to determine the implementation of Balanced Scorecard rate in the context of
Jordanian Manufacturing Companies. In order to satisfy the research objectives, both, a questionnaire
survey was used to determine the implementation rate, and semi-structured interviews were utilized to find
out the factors impacting the implementation of BSC. Data analysis included within company and crosscompany
analysis. The findings revealed that BSC’s implementation in the context of Jordanian
Manufacturing Companies is approximately 38%. Findings from the semi-structured interviews reveal that
factors including fashion, forced decision, fad and efficiency are directly related to BSC implementation
decision in the target companies. In addition, factors that both facilitate and motivate BSC implementation
are: top management support, higher information technology, globalization of consumer, increased
competition. The findings from the interviews also revealed that the barriers to BSC implementation are
high cost of installing and maintaining the system followed by the lack of information to implement BSC,
Resistance from employees, a lack of software packages supporting the BSC, and there were
misunderstandings about the relationship between the espoused organizational strategy and the BSC
scorecard.
تاريخ النشر
15/01/2014
الناشر
International Review of Management and Business Research
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6364