The Implementation of Management Accounting Innovations "The Case of Balanced Scorecard Implementation within Jordanian Manufacturing Companies"

Abstract

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.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 12 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.