Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam

Artikel

The study focuses on the factors affecting the application of Balanced Scorecard (BSC) in Vietnamese listed companies, through which they can improve the ability to apply BSC in their businesses. The factors included in the study consist of organizational size, organizational culture, manager's awareness, accountant's capability, cost of using BSC, and benefits of using BSC. In addition, the study examines the impact of BSC application on the operational efficiency of listed companies in Vietnam. The authors used the mixed research method combined with Structural Equation Modelling (SEM) to conduct the research. Data were collected from June 2021 to December 2021 from 274 listed companies in the Vietnamese stock market. The research results show that all factors positively influence the application of BSC. Also, the study shows that the higher the level of BSC application, the higher the operational efficiency of enterprises. The authors give some management implications to support enterprises in implementing BSC effectively.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-24

Klassifikation und Themen

• Klassifikation: Management
• Thema: structural equation modelling ; Vietnam ; listed companies ; operational efficiency ; Balanced scorecard

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Ta, Thu Trang ; Doan, Thanh Nga ; Tran, Hoai Nam ; Dam, Tuan Anh ; Pham, Trinh Manh Quyen
• Ereignis: Veröffentlichung
• (wer): Taylor & Francis
• (wo): Abingdon
• (wann): 2022

Weitere Informationen

• DOI: doi:10.1080/23311975.2022.2149146
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ