دانلود مقاله ترجمه شده ويژگي هاي كارت امتيازي متوازن (BSC): عوامل كليدي تعيين كننده و مزاياي درك شده

This study explored the application among Thai listed firms of four BSC attributes, i.e. translating strategy into operation terms, aligning the organizational units to the strategy, communicating strategy to employees, and providing feedback and learning. The study also provided evidence of key determinant and perceived benefits of each BSC attribute. With respect to the determinant, it was found, based on 81 returned questionnaires, that top management support was positively associated with each of the BSC attributes. Therefore, the support was the facilitating factor vital to the implementation of each BSC attribute. Concerning the consequence, thirty-seven BSC users perceived the four BSC attributes as the source of various benefits, e.g. overall benefits, planning, control and communication. The study contributed to the existing body of research on BSC as the determinant and consequence findings were derived from examination of each of the BSC attributes separately rather than collectively