Organizational determinants as a barrier of balanced scorecard adoption for performance measurement in Pakistan
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Date
2013
Journal Title
Journal ISSN
Volume Title
Publisher
European Journal of Business and Management
Abstract
The prime objective of this study was to identify the status of Balanced Scorecard (BSC) adoption in Pakistan
and to what extent different organizational factors serve as barrier in the strategic adoption of BSC as
administrative tool to measure performance of organizations. Different organizational theories, strategic
adoption, innovation diffusion theory and general system theory were reviewed and to develop theoretical
framework these theories were considered as starting point. The literature related to these theories aided in the
development of four hypotheses. All organizations of Pakistan irrespective of type, nature and location were
selected to test the hypotheses. These organizations were selected by systematic random sampling and a sample
of 287 was calculated from a sampling frame taken from Karachi Stock Exchange. After pretesting the adapted
instrument was furthermore validated through Cronbach alpha and factor analysis. The impact of different
factors as barrier was tested through correlation and regression analysis. It was found through analysis that all
four organizational factors were very strong barriers in the adoption of BSC. The salient nature of organizational
factors supporting the resource based view in organization for strategic decision for adoption.
Description
Keywords
Organizational Performance, Balance Scorecard, Organizational Barriers
Citation
Qadri, M. M., Azhar, T. M., & Imam, A. (2013). Organizational Determinants as a Barrier of Balanced Scorecard Adoption for Performance Measurement in Pakistan. European Journal of Business and Management, 5(20), 7-22.