اندازه گیری عملکرد و اجرای کارت امتیازی متوازن: شواهد مورد یک شرکت دولتی مرتبط
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|40635||2013||8 صفحه PDF||سفارش دهید||3190 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia Economics and Finance, Volume 7, 2013, Pages 197–204
The Balanced Scorecard (BSC), an iconic strategic performance management tool, is well received by many organisations worldwide; however some Malaysian organisations have not really implemented it. The present study was carried out to examine the use of the BSC to achieve desired transformation, the role of management accountants and the critical factors for the successful implementation of the BSC model in a selected Malaysian government-linked company (GLC). An in- depth case study method was adopted and data was collected from multiple sources of evidence which enabled the corroboration of facts. The findings revealed that management accountants played crucial and multiple roles in BSC's implementation and will advance knowledge to successfully implement a management accounting innovation within the local context.