Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman

This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC) implementation issues using the case study approach. Data were collected using a questionnaire which was distributed to 280 middle managers in a selected organisation. The results of the study showed...

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Main Authors: Ayoup, Hazeline, Omar, Normah, Abdul Rahman, Ibrahim Kamal
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2012
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/29697/1/AJ_HAZELINE%20AYOUP%20APMAJ%20B%2012.pdf
https://ir.uitm.edu.my/id/eprint/29697/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/53
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id my.uitm.ir.29697
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spelling my.uitm.ir.296972022-07-05T02:45:12Z https://ir.uitm.edu.my/id/eprint/29697/ Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman Ayoup, Hazeline Omar, Normah Abdul Rahman, Ibrahim Kamal HD Industries. Land use. Labor Organizational effectiveness. Performance measurement Balanced scorecard (Management) This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC) implementation issues using the case study approach. Data were collected using a questionnaire which was distributed to 280 middle managers in a selected organisation. The results of the study showed that middle managers perceived a moderate level of leadership and commitment from the top management towards the BSC implementation initiatives in the company. They also perceived that the BSC had some positive implications on their performance but they did not have a clear understanding of the workings. Middle managers also perceived that the company had good data processing and information technology to support the implementation process. However, clear guidelines on their individual performance evaluation process were not provided. These results indicate that the organisations derive benefits from the implementation of the BSC. Areas that can be improved to gain more benefits from implementing the system are highlighted. Universiti Teknologi MARA Cawangan Selangor 2012-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29697/1/AJ_HAZELINE%20AYOUP%20APMAJ%20B%2012.pdf Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman. (2012) Asia-Pacific Management Accounting Journal (APMAJ), 7 (2). pp. 1-28. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/53
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic HD Industries. Land use. Labor
Organizational effectiveness. Performance measurement
Balanced scorecard (Management)
spellingShingle HD Industries. Land use. Labor
Organizational effectiveness. Performance measurement
Balanced scorecard (Management)
Ayoup, Hazeline
Omar, Normah
Abdul Rahman, Ibrahim Kamal
Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
description This paper examines the perceptions of middle managers concerning several Balanced Scorecard (BSC) implementation issues using the case study approach. Data were collected using a questionnaire which was distributed to 280 middle managers in a selected organisation. The results of the study showed that middle managers perceived a moderate level of leadership and commitment from the top management towards the BSC implementation initiatives in the company. They also perceived that the BSC had some positive implications on their performance but they did not have a clear understanding of the workings. Middle managers also perceived that the company had good data processing and information technology to support the implementation process. However, clear guidelines on their individual performance evaluation process were not provided. These results indicate that the organisations derive benefits from the implementation of the BSC. Areas that can be improved to gain more benefits from implementing the system are highlighted.
format Article
author Ayoup, Hazeline
Omar, Normah
Abdul Rahman, Ibrahim Kamal
author_facet Ayoup, Hazeline
Omar, Normah
Abdul Rahman, Ibrahim Kamal
author_sort Ayoup, Hazeline
title Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
title_short Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
title_full Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
title_fullStr Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
title_full_unstemmed Implementation of balanced scorecard (BSC) in a Malaysian GLC: perceptions of middle managers / Hazeline Ayoup, Normah Omar and Ibrahim Kamal Abdul Rahman
title_sort implementation of balanced scorecard (bsc) in a malaysian glc: perceptions of middle managers / hazeline ayoup, normah omar and ibrahim kamal abdul rahman
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2012
url https://ir.uitm.edu.my/id/eprint/29697/1/AJ_HAZELINE%20AYOUP%20APMAJ%20B%2012.pdf
https://ir.uitm.edu.my/id/eprint/29697/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/53
_version_ 1738513860713775104
score 13.154949