This paper presents the results of a survey of the use of the balanced scorecard in New Zealand companies. The top 40 companies on the New Zealand Stock Exchange (NZSE40) were chosen as the survey population. A 62.5% response rate was achieved. One hundred percent of respondents indicated that they have knowledge of the balanced scorecard. Sixty‐one percent and 65% of the respondents reported that they use a balanced scorecard at organisational and divisional level, respectively. The results indicate that financial performance measures continue to dominate non‐financial measures in terms of importance. In addition to further developing the literature on the balanced scorecard, the research provides opportunities to investigate balanced scorecard implementations in New Zealand in more depth.
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1 January 2003
Review Article|
January 01 2003
The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies
BENJAMIN BLUNDELL;
BENJAMIN BLUNDELL
Honours student at the University of Canterbury in 2001 when the research was undertaken and is now employed at Deloitte Touche Tohmatsu in Christchurch.
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Hannah Sayers;
Hannah Sayers
Honours student at the University of Canterbury in 2001 when the research was undertaken and is now employed at Deloitte Touche Tohmatsu in Wellington.
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Yvonne Shanahan
Yvonne Shanahan
Senior Lecturer at the Department of Accountancy, Finance & Information Systems, University of Canterbury.
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Publisher: Emerald Publishing
Online ISSN: 2041-5494
Print ISSN: 0114-0582
© MCB UP Limited
2003
Pacific Accounting Review (2003) 15 (1): 49–74.
Citation
BLUNDELL B, Sayers H, Shanahan Y (2003), "The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies". Pacific Accounting Review, Vol. 15 No. 1 pp. 49–74, doi: https://doi.org/10.1108/eb037971
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