The paper aims to focus on antecedents of the individual-level determinants of the model as opposed to firm-level determinants and how this might contribute to greater understanding for the implementation of the balanced scorecard (BSC). The paper is based on an empirical study of the data collected using the Dunn and Bradstreet database through a survey questionnaire. The analysis of the data shows that the awareness of BSC capabilities is positively associated with the adoption of the BSC. This is the most important variable leading to the adoption of the BSC by the sample companies. The current research has tried to make use of and discussed the available research in this area and has provided an antecedent to and direction for the implementation of the BSC. Though more empirical research is needed to generalise the findings, the current research has identified some factors and future research that may be undertaken in that direction.
['Majidul Islam', 'Yang Yf', 'Yu Jia Hu', 'Cheng Se Hsu']
Factors affecting balanced scorecard usage