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Firm‐ and Individual‐Level Determinants of Balanced Scorecard Usage */DÉTERMINANTS DE L'USAGE DU TABLEAU DE BORD ÉQUILIBRÉ AU DOUBLE ÉCHELON ORGANISATIONNEL ET INDIVIDUEL
Author(s) -
ISLAM MAJIDUL,
KELLERMANNS FRANZ W.
Publication year - 2006
Publication title -
canadian accounting perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.238
H-Index - 17
eISSN - 1911-3838
pISSN - 1499-8653
DOI - 10.1506/74lj-cmwm-fuad-nmut
Subject(s) - balanced scorecard , perspective (graphical) , psychology , perception , knowledge management , usability , social psychology , business , marketing , computer science , human–computer interaction , neuroscience , artificial intelligence
The factors influencing the organizational as well as the individual decision to utilize the balanced scorecard (BSC) approach have not been widely researched. In the first part of this paper, we study BSC adoption at the organizational level while utilizing a multifaceted perspective of socio‐psychological, economic, and resource‐based influences; specifically, we investigate the perceptions of desirability, urgency, and feasibility of BSC adoption. Our findings show that customer norms, competitor norms, and organizational resources are significant predictors of BSC adoption. In the second part of the paper, we discuss individual‐level aspects of utilization decisions. Here, we explore the impact of perceived ease of use, perceived usefulness, and awareness on the intentions to use the BSC approach. Our findings show that both awareness of BSC capabilities and perceived ease of use are significantly related to perceived usefulness. However, only perceived usefulness is significantly related to intentions to use the BSC. Implications for research and practice are discussed.