search query: @indexterm ORGANIZATIONAL SIZE / total: 108
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| Author: | Hoque, Z. James, W. |
| Title: | Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance |
| Journal: | Journal of Management Accounting Research
2000 : VOL. 12, p. 1-18 |
| Index terms: | MARKETS PRODUCT LIFE CYCLE ORGANIZATIONAL SIZE ORGANIZATIONAL PERFORMANCE |
| Language: | eng |
| Abstract: | This paper examines the relationship between organization size, product life-cycle stage, market position, balanced scorecard (BSC) usage an organizational performance. Using financial and nonfinancial measures, the BSC appraises four dimensions of performance: customers, financial (or shareholders), learning and growth, and internal aspects. Based on a survey of 66 Australian manufacturing companies, the paper suggests that larger firms make more use of a BSC. In addition, firms that have a higher proportion of new products have a greater tendency to make use of measures related to new products. A firm's market position has not been found to be associated significantly with greater BSC usage. |
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