Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud

Uz-Zaman Khan, Md Habib and K. Halabi, Abdel and Masud, Md. Zakaria (2010) Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud. Asia-Pacific Management Accounting Journal, 5 (2). pp. 45-73. ISSN 1675-3194

Abstract

This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturing and service companies based in Bangladesh and involved a structured questionnaire supported by financial data extracted from financial reports over three years. The results show that the BSC perspectives are positively correlated with each other at a statistically significant level and in a sequential way. Results also evidence that the companies that have improved their ROE and ROA had increased their efforts towards characteristics that involve the learning and growth perspective.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Uz-Zaman Khan, Md Habib
UNSPECIFIED
K. Halabi, Abdel
UNSPECIFIED
Masud, Md. Zakaria
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Journal or Publication Title: Asia-Pacific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 5
Number: 2
Page Range: pp. 45-73
Keywords: Management Accounting, Balanced Score Card (BSC), Manufacturing sector, Service sector, Bangladesh
Date: December 2010
URI: https://ir.uitm.edu.my/id/eprint/10803
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