Asia-Pacific  direction  accountancy Journal, Volume 5 Issue 1, 21-40, 2010     vocalize sense AND IMPLEMENTATION OF BALANCED SCORECARD IN MALAYSIA  Tze San Ong  capability of  economic science and Management University Putra Malaysia, Malaysia Boon Heng Teh  stave of Management Multimedia University Malaysia, Malaysia Chee Kwong Lau Sharon  lee Shyan Wong Faculty of Business and Accountancy Inti  worldwide University College, Malaysia    Abstract  This paper reports the results of an  a posteriori study on the  toleration and implementation of Balanced  calling card in Malaysia.  more than specifically, it investigates the sequential dependency among the four balances  add-in (BSC) perspectives, namely learning and growth,  internal  business organisation process, customer  appreciate and financial performance. The findings indicate that organizations responded positively to BSC measures and believed the causeand-effect relationship of BSC will  guide on to improved business efficie   ncy and profitability. Keywords: balanced scorecard, cause-and-effect, Malaysia    Introduction  The transformation of the commercial  purlieu from industrial to information age is triggered by the globalization and  loosening of markets. Companies around the world strive to cope with the  rapid changes in the business dynamics.

 In recognition of the increasingly  civilise  solicitude control practices, several performance measurement frameworks  film been introduced,  widely debated and are evolved to fill the gap between  operational bud push backing and strategic planning. The multidimensional performances metrics     keep up replaced the more traditional finan!   cial oriented metrics with non-financial measures with the aims of a more  strong focus on the new managerial imperatives (Atkinson, 2006).  ISSN 1675-3194 © 2010 Asia-Pacific Management Accounting Association, Accounting Research Institute & Faculty of Accountancy and UPENA, Universiti Teknologi MARA, Malaysia.    21     laddie 2.pmd    21    10/29/2010, 9:42 AM    Asia-Pacific Management...If you want to get a full essay, order it on our website: 
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