Asia-Pacific way accountancy Journal, Volume 5 Issue 1, 21-40, 2010 account book sense AND IMPLEMENTATION OF BALANCED SCORECARD IN MALAYSIA Tze San Ong aptitude of economic science and Management University Putra Malaysia, Malaysia Boon Heng Teh module of Management Multimedia University Malaysia, Malaysia Chee Kwong Lau Sharon lee Shyan Wong Faculty of Business and Accountancy Inti foreign University College, Malaysia Abstract This paper reports the results of an a posteriori study on the borrowing and implementation of Balanced calling card in Malaysia. much specifically, it investigates the sequential dependency among the four balances add-in (BSC) perspectives, namely learning and growth, inwrought trade 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 efficiency and profitability. Keyw ords: balanced scorecard, cause-and-effect, Malaysia Introduction The transformation of the commercial surround 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 caution control practices, several performance measurement frameworks film been introduced, wide debated and are evolved to fill the gap between operational bud push backing and strategic planning. The multidimensional performances metrics provoke replaced the more tradit ional financial oriented metrics with non-fi! nancial 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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