Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study
Journal of Finance and Accounting
Volume 2, Issue 3, May 2014, Pages: 53-61
Received: Apr. 25, 2014; Accepted: May 9, 2014; Published: May 20, 2014
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Ali Gaber Saleh Mahmoud, 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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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.
Balanced Scorecard, Performance Measurement, Bahrain
To cite this article
Ali Gaber Saleh Mahmoud, Adopting of Balanced Scorecard by Manufacturing Firms in Bahrain: An Empirical Study, Journal of Finance and Accounting. Vol. 2, No. 3, 2014, pp. 53-61. doi: 10.11648/j.jfa.20140203.14
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