Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance

James, Wendy & Zahirul, Hoque (2000) Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research, 12(1), pp. 1-17.

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This paper examines the relationship between organization size, product life cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and non-financial 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. Also, 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. The paper also suggests that greater BSC usage is associated with improved performance, but this relationship does not depend significantly on organization size, product life cycle, or market position. The qualitative data, based on observations from post-survey interviews with a sample of respondents to the questionnaire, supplemented and corroborated the questionnaire data.

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ID Code: 5327
Item Type: Journal Article
Refereed: Yes
Additional Information: Access to the author-version is currently restricted pending permission from the publisher. For more information, please refer to the journal’s website (see link) or contact the author. Author contact details:
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Keywords: Balanced Scorecard, Organisational Size, Market Factors
ISSN: 1558-8033
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Management Accounting (150105)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2000 American Accounting Association
Deposited On: 27 Oct 2006 00:00
Last Modified: 05 Jan 2011 13:28

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