Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters.
| Published in | Journal of Finance and Accounting (Volume 2, Issue 3) |
| DOI | 10.11648/j.jfa.20140203.14 |
| Page(s) | 53-61 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2014. Published by Science Publishing Group |
Balanced Scorecard, Performance Measurement, Bahrain
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APA Style
Ali Gaber Saleh Mahmoud. (2014). Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. Journal of Finance and Accounting, 2(3), 53-61. https://doi.org/10.11648/j.jfa.20140203.14
ACS Style
Ali Gaber Saleh Mahmoud. Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. J. Finance Account. 2014, 2(3), 53-61. doi: 10.11648/j.jfa.20140203.14
AMA Style
Ali Gaber Saleh Mahmoud. Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. J Finance Account. 2014;2(3):53-61. doi: 10.11648/j.jfa.20140203.14
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Download@article{10.11648/j.jfa.20140203.14,
author = {Ali Gaber Saleh Mahmoud},
title = {Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study},
journal = {Journal of Finance and Accounting},
volume = {2},
number = {3},
pages = {53-61},
doi = {10.11648/j.jfa.20140203.14},
url = {https://doi.org/10.11648/j.jfa.20140203.14},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20140203.14},
abstract = {Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters.},
year = {2014}
}
TY - JOUR T1 - Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study AU - Ali Gaber Saleh Mahmoud Y1 - 2014/05/20 PY - 2014 N1 - https://doi.org/10.11648/j.jfa.20140203.14 DO - 10.11648/j.jfa.20140203.14 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 53 EP - 61 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20140203.14 AB - Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters. VL - 2 IS - 3 ER -
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