In recent years, many authors have been claimed that many companies adopt new approaches to their performance and measurement systems. The BSC is one of the most widely used approaches making new in roads into the academic and business literature. Therefore, this paper examines the contextual factors that influence the characteristics of performance systems design using a postal questionnaire instrument and examines the extent of the adoption rate of the balanced scorecard (BSC) in KSA services companies . Results demonstrate that there is indeed a significant relation between BSC adoption and Intensity of the competitive environment; Size; extent of the application of total quality management approaches; and extent of use of innovative/strategic management accounting techniques. These potential explanatory factors giving direction for further research.
Alomiri, M., & Alroqy, F. (2019). Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector. Alexandria Journal of Accounting Research, 3(1), 1-46. doi: 10.21608/aljalexu.2019.57183
MLA
Mohammed Alomiri; Faisal Alroqy. "Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector". Alexandria Journal of Accounting Research, 3, 1, 2019, 1-46. doi: 10.21608/aljalexu.2019.57183
HARVARD
Alomiri, M., Alroqy, F. (2019). 'Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector', Alexandria Journal of Accounting Research, 3(1), pp. 1-46. doi: 10.21608/aljalexu.2019.57183
VANCOUVER
Alomiri, M., Alroqy, F. Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector. Alexandria Journal of Accounting Research, 2019; 3(1): 1-46. doi: 10.21608/aljalexu.2019.57183