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Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study

Received: 25 April 2014     Accepted: 9 May 2014     Published: 20 May 2014
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Abstract

Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters.

Published in Journal of Finance and Accounting (Volume 2, Issue 3)
DOI 10.11648/j.jfa.20140203.14
Page(s) 53-61
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2014. Published by Science Publishing Group

Keywords

Balanced Scorecard, Performance Measurement, Bahrain

References
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Cite This Article
  • APA Style

    Ali Gaber Saleh Mahmoud. (2014). Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. Journal of Finance and Accounting, 2(3), 53-61. https://doi.org/10.11648/j.jfa.20140203.14

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    ACS Style

    Ali Gaber Saleh Mahmoud. Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. J. Finance Account. 2014, 2(3), 53-61. doi: 10.11648/j.jfa.20140203.14

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    AMA Style

    Ali Gaber Saleh Mahmoud. Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study. J Finance Account. 2014;2(3):53-61. doi: 10.11648/j.jfa.20140203.14

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  • @article{10.11648/j.jfa.20140203.14,
      author = {Ali Gaber Saleh Mahmoud},
      title = {Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study},
      journal = {Journal of Finance and Accounting},
      volume = {2},
      number = {3},
      pages = {53-61},
      doi = {10.11648/j.jfa.20140203.14},
      url = {https://doi.org/10.11648/j.jfa.20140203.14},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20140203.14},
      abstract = {Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters.},
     year = {2014}
    }
    

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    T1  - Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study
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    AB  - Performance measurements play an important role in understanding the determinants of successful performance of firms. The balanced scorecard is one of the integrated performance measurement systems that has wide acceptance in several countries. The prior studies investigated different aspects of balanced scorecard in the developed countries, but this study contributes to the performance measurement literature by collecting evidence about the extent of adoption the balanced scorecard in one of the developing countries such as Bahrain. Also, this study statistically examined the effect of a firm's size on adopting balance scorecard. The main instrument in surveying the Bahrain firms is a questionnaire. The findings rejected the null hypotheses. It is found statistically that there are differences between Bahraini manufacturing firms in adopting the balanced scorecard. Also the study found that there is effect of the firm's size with the growing use of non-financial measures by the BSC adopters.
    VL  - 2
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Author Information
  • Department of Accounting, Faculty of Commerce, Tanta University, Egypt and currently, Seconded Assistant Professor, Department of Accounting, College of Business Administration, University of Bahrain, Kingdom of Bahrain

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