...Fidelis Akanga Purpose The purpose of this research paper is to investigate why small and medium size enterprises (SMEs) in Francophone African context south of the Sahara are reluctant to adopt/implement the balanced scorecard ( BSC ) in their operations despite the perceived benefits. Design...

...Dieu Thuong Ha; Thanh Le; Greg Fisher; Thanh Truc Nguyen Purpose This study empirically examines factors affecting the extent of balanced scorecard (BSC) adoption in Vietnamese small- and medium-sized enterprises (SMEs) such as top management involvement, an innovative culture, a product...

...Hemantha S.B. Herath; Wayne G. Bremser; Jacob G. Birnberg Purpose The purpose of this paper is to relate the balanced scorecard (BSC) to strategy and teams. Design/methodology/approach This paper proposes deriving performance targets and weights using a multiparty collaborative decision model...