LEADER |
02126nam a22002417a 4500 |
001 |
1769127 |
024 |
|
|
|3 10.21608/ALJALEXU.2019.57183
|
041 |
|
|
|a eng
|
044 |
|
|
|b مصر
|
100 |
|
|
|9 559257
|a Alomiri, Mohammed
|e Author
|
245 |
|
|
|a Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector
|
260 |
|
|
|b جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة
|c 2019
|g يناير
|
300 |
|
|
|a 1 - 46
|
336 |
|
|
|a بحوث ومقالات
|b Article
|
520 |
|
|
|b 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.
|
653 |
|
|
|a المحاسبة
|a بطاقة الأداء المتوازن
|a إدارة الجودة الشاملة
|a المملکة العربیة السعودیة
|
692 |
|
|
|b BSC : Adoption
|b Strategic Management Accounting Techniques
|b TQM
|b Competition
|
773 |
|
|
|4 إدارة الأعمال
|6 Business
|c 002
|e Alexandria Journal of Accounting Research
|f Maǧallaẗ Al-Iskandariyyaẗ Lil Buẖūṯ Al-Muḥāsabiyyaẗ
|l 001
|m مج3, ع1
|o 2090
|s مجلة الإسكندرية للبحوث المحاسبية
|v 003
|x 2682-3144
|
700 |
|
|
|9 559261
|a Alroqy, Faisal
|e Co-Author
|
856 |
|
|
|u 2090-003-001-002.pdf
|n https://aljalexu.journals.ekb.eg/article_57183.html
|
930 |
|
|
|d y
|p y
|
995 |
|
|
|a EcoLink
|
999 |
|
|
|c 1031840
|d 1031840
|