Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Determinants Influencing the Usage of Balanced Scorecard for Performance Measurement: The Case of Vietnam

Author(s): Van Tuong Hoang, Hoai Nam Dinh, Manh Dung Tran, Thu Hien Nguy

This research is conducted for testing the hypothesis of the relationship between contingency variables and the usage of Balanced Score Card (BSC) for performance measurement. Data were collected by receiving 217 questionnaires given to firms in Vietnam using factor analysis, Ordinary Least Square (OLS) regression analysis. The results show that the business strategy, perceived environmental uncertainty, intensity of competition, total quality management have significant positive impacts on the usage of BSC while the organizational structure has no impact. Based on the findings, some implications have been given for promoting the usage of BSC for performance measurement in firms in emerging countries, including Vietnam.