This study tried to determine the implementation of Balanced Scorecard system rate and to examine the
relationship between cultural factors and BSC adoption and implementation in Jordanian companies. A
questionnaire survey was used to collect data on the cultural factors meant supposed to motivate the
implementation of BSC in Jordanian industrial sector. The findings revealed that BSC implementation in
the context of Jordanian Industrial Sector is approximately 25.3% measured according to the number of
implementers companies within Jordanian Industrial Sector. In order to test hypotheses Logistic regression
used in the current study. The findings in this study reveals that Outcome Orientation and Team orientation
don’t have significant influence on the implementation of BSC among industrial companies in Jordan,
whereas the data analysis shows that, Innovation and Attention to Detail have significant relationship on
BSC implementation, Therefore hypotheses H1 and H2 are rejected, whereas hypotheses H3, and H4 are
accepted. This study show the extent of BSC within the Jordanian Companies, Most previous studies
focused only on the implementation of BSC in western developed countries. This study contributes to the
further development of knowledge in management accounting and provides a basis for further research in
Jordan and other Middle East developing countries. To our knowledge, this is the first study conducted on
Jordanian companies on the subject. Our contribution to this field of research is broader and it would help
facilitate the implementation of appropriate management tools in the Jordanian companies. This research
could also give some business leads for the implementation of BSC. However, Cultural factors play a
significant role in determining the success or failure of BSC implementations. So, the companies must take
these factors into account before, during and after BSC implementation, and it must adjust its expectations
regarding the results to be attained and the speed at which they are realized to produce better benefit to the
company.
تاريخ النشر
15/12/2015
الناشر
International Review of Management and Business Research
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6228