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: BestEssayCheap.com
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